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TMI Blog2018 (7) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... ). The Registry raised objection pointing out that 7 separate appeals should be filed and filing of one single appeal for 7 assessment years was not correct. Pursuant to the objection of the Registry, the revenue has filed 7 separate appeals for assessment years 2006-07 to 2012-13 in respect of both the assessees and these appeals are WTA Nos.31 to 37/Bang/2018 in the case of Mr. Vivek B. Chand and WTA Nos. 38 to 44/Bang/2018 in respect of Mr. Rajesh B. Chand. In view of the filing of separate appeals for each AY 2006-07 to 2012-13, being WTA No.31 to 37 /Bang/2018 in the case of Mr. Vivek B. Chand and WTA No.38 to 44/Bang/2018 in the case of Mr. Rajesh B. Chand, the appeals of the revenue in WTA Nos.15 & 16/Bang/2017 in respect of both these assessees are considered as superfluous and dismissed as such. 2. Cross Objections have been filed by both the assessees viz., CO Nos. 18 to 24/Bang/2018 in the case of Mr. Vivek B. Chand and CO Nos. 11 to 17/Bang/2018 in the case of Mr. Rajesh B. Chand against the very same orders of CWT(A) in respect of which appeals have been filed by the Revenue. 3. When these appeals were taken up for hearing, the ld. counsel for the assessee filed befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ructions fixing the monetary limit for filing appeals before the various appellate forums will apply to litigants under other director taxes also viz., wealth-tax, gift-tax, estate duty, etc. As per Instruction No.1979 dated 27.3.2000, the monetary limit for filing appeals before the Tribunal was fixed at Rs. 1 lakh. Instruction No.2/2005 dated 24.10.2005 in para 4 clearly lays down as follows:- "4. Subject to the paragraphs 2 and 3 above, the Instruction No. 1979 dated 27.3.2000 as clarified subsequently in Instruction No. 1985 dated 29.6.2000, will continue to govern the decision for filing of departmental appeals." 5. It is thus clear that as far as appeals to be filed by the Revenue under the Wealth Tax Act, 1957 are concerned, the monetary limits for filing appeals before the Tribunal will Rs. 2 lakhs as per Instruction No.2 / 2005 dated 24.10.2005. These appeals by the revenue have been filed after 24.10.2005 and therefore the monetary limit for filing appeals before the Tribunal by the Revenue have to be satisfied for maintainability of appeals of the revenue before the Tribunal. From the chart of tax effect filed by the assessees which is extracted in the earlier part o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeals by the revenue are not maintainable as they have contrary to the Board's instructions. The appeals are therefore liable to be dismissed as not maintainable. 9. Besides the above, the stand of the department is that since the order of CIT(Appeals) is a common order, the cumulative tax effect should be seen. On this aspect, however, we find that in Instruction No.1979 dated 27.3.2000, it has been made clear that even in group cases cumulative tax effect should not be taken into consideration. The relevant para of the Instruction reads as follows:- "2. .................................. The new monetary limits would apply with reference to each case taken singly. In other words, in group cases, each case should individually satisfy the new monetary limits. The working out of monetary limits will therefore not take into consideration the cumulative revenue effect as envisaged in Board's earlier Instruction referred to above. ....................................... 5. These instruction will apply to litigation under other Direct taxes also e.g. wealth-tax, gift-tax, estate duty etc." 10. Even otherwise, the cumulative tax effect should not be considered. Para ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h involves more than one assessment year and common issues in more than one assessment year, appeal shall be filed in respect of all such assessment years even if the "tax effect" is less than the prescribed of the year(s) in which the "tax effect" exceeds the monetary limit prescribed. In case where a composite order/judgment involves more than one assessee, each assessee shall be dealt with separately." 17. In case of an assessee, where common order is passed in respect of more than one assessment year, which involves common issues even if in one of the assessment years the tax effect is more than Rs. 10 lakhs, irrespective of the fact that in respect of other assessment years which is part of the common order, the tax effect is less than Rs. 10 lakhs, the revenue is entitled to file appeal even in respect such assessment years where the tax effect is less than Rs. 10 lakhs. However, in case where there is no common order and an order is passed only in respect of an assessment, year and the tax effect therein is less than Rs. 10 lakhs, the revenue cannot file the appeal. 18. On thorough scrutiny of para 5 of the Circular No. 3/2011, we find that there appears to be a glaring ..... X X X X Extracts X X X X X X X X Extracts X X X X
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