9911796707
TMI Blog2015 (12) TMI 1785X X X X Extracts X X X X X X X X Extracts X X X X ..... 45/Del/2014, 2759/Del/2014, 1934/Del/2014, 1936/Del/2014 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... s the appeal by the ITAT should be decided on merits as has been clarified by the CBDT in para 7. The relevant extract of the Circular is also extracted here under:- "7. In the past, a number of instances have come to the notice of the Board, whereby an assessee has claimed relief from the Tribunal or the Court only on the ground that the Department has implicitly accepted the decision of the Tribunal or Court in the case of the assessee for any other assessment year or in the case of any other assessee for the same or any other assessment year, by not filing an appeal on the same disputed issues. The Departmental representatives/counsels must make every effort to bring to the notice of the Tribunal or the Court that the appeal in such ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued under sub-sect ion (1), an income- tax authority has not filed any appeal or application for reference on any issue in the case of an assessee for any assessment year, it shall not preclude such authority from filing an appeal or application for reference on the same issue in the case of- (a) the same assessee for any other assessment year; or (b) any other assessee for the same or any other assessment year. (3) Notwithstanding that no appeal or application for reference has been filed by an income-tax authority pursuant to the orders or instruct ions or direct ions issued under sub-section (1), it shall not be lawful for an assessee, being a party in any appeal or reference, to contend that the income-tax authority has acquiesce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Supreme Court keeping in view the monetary limits and conditions specified below. 3. Henceforth, appeals/ SLPs shall not be filed in cases where the tax effect does not exceed the monetary limits given hereunder: S. No Appeals in Income-tax matter Monetary Limit (in Rs) 1 Before Appel late Tribunal 10,00,000/ - 2 Before High Court 20,00,000/ - 3 Before Supreme Court 25,00,000/ - It is clarified that an appeal should not be filed merely because the tax effect in a case exceeds the monetary limits prescribed above. Filing of appeal in such cases is to be decided on merits of the case. 4. For this purpose, "tax effect" means the difference between the tax on the total income assessed and the tax that would have been chargeabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liberty is granted to the Revenue that in case on receipt of the order the Assessing Officer finds that the tax effect is above Rs. 10 lac or in any other manner the Circular is not applicable, he would be at liberty to file a Miscellaneous Application pointing out these facts. We also taking note of the concerns expressed by the ld.CIT, DR and make it clear that as a result of the dismissal of the Revenue's appeals on the ground of tax effect the said order would not act as a precedent where the tax effect is more in any subsequent or prior year where the Revenue would want to agitate the issues on similar grounds before the ITAT on merit. Accordingly, in the light of the submissions of the ld. DR and relying on the aforesaid Circular whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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