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TMI Blog2015 (12) TMI 1791X X X X Extracts X X X X X X X X Extracts X X X X ..... UF), Shri Sandeep Tukaram, M/s. Surajmal Pannalal Bothra, Shri Nandlal S. Bothra, Shri Suresh Jugraj Mutha, Golden Dwellings Pvt. Ltd., Shri Ranjeet Padmakar Mulay, Shri Sacheen Madukar, Shri Rajesh Eknath, Shri Sandeep B. Dixit, Shri Pankaj B. Dixit, Shri Rajan B. Datar, M/s. Shah Himmatlal Manilal & Co, Shri Pawan Ashok, The Solapur Social Urban Co-op Bank Ltd. Shri R.K. Panda And Shri Vikas Awasthy, JJ. Appellant by : Shri Dheeraj Kumar Jain Respondent by : Shri Nikhil Pathak, Shri M.K. Kulkarni, Shri Pramod Shingte, Shri V.L. Jain, Shri Hari Krishan, Shri Gunil Ganoo, ORDER R.K. Panda, The above appeals of different assessees filed by the Revenue are directed against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions, wherein the tax effect in each of the year is less than Rs. 10 lakhs. In this background, we have to consider the circular No.21/2015 dated 10.12.2015 of CBDT. The CBDT vide the said circular has announced that subject to certain exceptions, no Departmental appeal would be filed against the relief given by the CIT(A) before the Tribunal, where the tax effect excluding interest does not exceed Rs. 10 lakhs. The said instructions are made applicable not only to the future appeals to be filed by the Revenue but even to the pending appeals where the tax involved in each of the appeal does not exceed Rs. 10 lakhs, the same are instructed not to be pressed or to be withdrawn by the Revenue. In view thereof, where an appeal is pending before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of penalty orders, the tax effect will mean quantum of penalty deleted or reduced in the order to be appealed against. 5. The Assessing Officer shall calculate the tax effect separately for every assessment year in respect of the disputed issues in the case of every assessment. If, in the case of an assessee, the disputed issues arise in more than one assessment year, appeal, can be filed in respect of such assessment year or years in which the tax effect in respect of the disputed issues exceeds the monetary limit specified in para 3. No appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. In other words, henceforth, appeals can be filed only with r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich 'tax effect' exceeds the monetary limit prescribed. Where a composite order / judgment involves more than one assessee, then each assessee shall be dealt with separately. It is also provided further vide paras 6 and 7 that where the appeal before the Tribunal was not filed only on account of tax effect being less than specified monetary limit, then the Income-tax Department shall not be precluded from filing an appeal against the disputed issues in the case of the same assessee for any other assessment year, or in case of any other assessee for the same or any other assessment year, if the tax effect exceeds the specified monetary limits. The CBDT has further vide para 8 specified the issue which should be contested on merits notwithst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal 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 cases was not filed or not admitted only for the reason of the tax effect being less than the specified monetary limit and, therefore, no inference should be drawn that the decisions rendered therein were acceptable to the Department. Accordingly, they should impress upon the Tribunal or the Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o pending appeals is provided in para 10 of the circular, which reads as under:- "10. This instruction will apply retrospectively to pending appeals and appeals to be filed henceforth in High Courts / Tribunals. Pending appeals below the specified tax limits in para 3 above may be withdrawn / not pressed. Appeals before the Supreme Court will be governed by the instructions on this subject, operative at the time when such appeal was filed." 7. In view of the above said instructions of CBDT where the tax effect is less than Rs. 10 lakhs, the appeals filed by the Revenue, which are pending before the Tribunal, are not to be pressed or withdrawn by the Revenue authorities. Since the tax effect in the above appeals filed by the Revenue is ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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