TMI Blog2019 (9) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... ore than the prescribed limit of ₹ 50,00,000/- as per the amendment carried out by the CBDT in Circular No.17/2019, dated 8th August, 2019, or any of the conditions etc. as available in the amended para 10 of Circular No.3/2018, dated 20th August, 2018. Accordingly, the appeal of the Revenue deserves to be dismissed. - ITA No.87/Ran/2017 - - - Dated:- 26-8-2019 - S/SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessee by: None Revenue by: Shri P.K. Mondal, Addl. CIT (DR) ORDER Per Bench This is an appeal filed by the revenue against the order of the Commissioner of Income Tax(Appeals)- Ranchi dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction or Circular has been held to be illegal or ultra vires, or (c) Where Revenue Audit objection in the case has been accepted by the Department, or (d) Where addition relates to undisclosed foreign income/undisclosed foreign assets (including financial assets)/ undisclosed foreign bank account. (e) Where addition is based on information received from external sources in the nature of law enforcement agencies such as CBI/ED/DRI/SFIO/ Directorate General of GST Intelligence (DGGI). (f) Cases where prosecution has been filed by the Department and is pending in the Court. 5. Earlier in Circular No.3/2018, dated 11th July, 2018, it has been decided by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court 1,00,00,000 3. Before Supreme Court 2,00,00,000 7. Going by the prescription of amended Circular No. 17/2019, dated 8th August, 2019, we are of the view that the Revenue should have either not filed the instant appeal before the Tribunal or withdrawn the same as the tax effect in the appeal is admittedly less than the prescribed limit, i.e., ₹ 50,00,000/- for not filing the appeal, which is not maintainable as per the provisions of Section 268A of the Income Tax Act, 1961. 8. The coordinate bench of the Tribunal in ITA No.1398/Ahd/2004, order dated 14.08.2009 has dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 50,00,000 2. Before High Court 1,00,00,000 3. Before Supreme Court 2,00,00,000 3. Further, with a view to provide parity in filing of appeals in scenarios where separate order is passed by higher appellate authorities for each assessment year vis-a-vis where composite order for more than one assessment years is passed. para5 of the circular is substituted by the following para: 5. The Assessing Officer shall calculate the tax effect separately for every assessment year in respect of the disputed issues in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rawn/ not pressed. 7. In view of the above discussions, we hereby hold that the relaxation in monetary limits for departmental appeals, vide CBDT circular dated 8thAugust 2019(supra) shall be applicable to the pending appeals in addition to the appeals to be filed henceforth. 8. Learned Commissioner (DR) then submits liberty may kindly be given to point out, upon necessary further verifications, and to seek recall the dismissal of appeals and restoration of the appeals in the cases (i) in which it can be demonstrated that the appeals are covered by the exceptions, and (ii)which are inadvertently included in this bunch of appeals, wherein the tax effect, in terms of the CBDT circular (supra), exceeds S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e contention of ld D.R. is dismissed. 11. Accordingly, we dismiss the appeal filed by the Revenue without going into merits of the case. However, it is made clear that the Department is at liberty to file Miscellaneous Application, if the tax effect is found to be more than the prescribed limit of ₹ 50,00,000/- as per the amendment carried out by the CBDT in Circular No.17/2019, dated 8th August, 2019, or any of the conditions etc. as available in the amended para 10 of Circular No.3/2018, dated 20th August, 2018. Accordingly, the appeal of the Revenue deserves to be dismissed. 12. In the result, appeal of the revenue is dismissed. Order pronounced on 26/08/2019. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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