TMI Blog2019 (8) TMI 1547X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing a composite order.Revenue s appeals and the assessees COs are being dismissed in limine as withdrawn/not pressed. - IT(SS) A No.44/Jab/13, IT(SS) A No.18/Jab/16, IT(SS) A No.19/Jab/16, ITA No.23/Jab/18, ITA No.45/Jab/18, ITA No.29/Jab/16, ITA 90/Jab/2015, ITA 151/Jab/2015, ITA 152/Jab/2015, IT(SS) A No.5/Jab/05, ITA No.128/Jab/16 AND Others - - - Dated:- 23-8-2019 - SHRI. A. D. JAIN, VICE PRESIDENT AND SANJAY ARORA, ACCOUNTANT MEMBER C.O.No.13/Jab/16 [In ITA No.128/Jab/16], ITA No.236/Jab/16, IT(SS) A No.11/Jab/17, IT(SS) A No.14/Jab/17, ITA No.31/Jab/17, ITA No.31/Jab/17, ITA No.31/Jab/17, ITA No.31/Jab/17, ITA No.46/Jab/17, ITA No.35/Jab/18, ITA No.41/Jab/18, ITA No.41/Jab/18, ITA No.110, 112/Jab/18, IT(SS)A No.13/Jab/17, ITA No.190 to 192/Jab/18, C.O.No.15 to 17/Jab/17 [in ITA No.190 to 192/Jab/18], ITA No.195/Jab/18, ITA No.198/Jab/18, ITA No.212/Jab/18, ITA No.222/Jab/18, C.O.No.24/Jab/18 [In ITA No.222/Jab/18], ITA No.225/Jab/18, C.O.No.25/Jab/18 [In ITA No.225/Jab/18], ITA No.226/Jab/18, C.O.No.26/Jab/18 [In ITA No.226/Jab/18], ITA No.227/Jab/18, C.O.No.27/Jab/18 [In ITA No.227/Jab/18], ITA No.228/Jab/18, C.O.No.28/Jab/18 [In ITA No.228/Jab/18], ITA No.229-23 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals are filed by various Assessing Officers, all these appeals call into question correctness of the relief granted to the taxpayers by the Commissioners of Income Tax (Appeals) and, most importantly, the tax effect involved in all these appeals does not exceed ₹ 50,00,000 in each of these appeals. The cross objections taken up for hearing are only such cross objections as emanate from these appeals and are broadly in support of the orders passed by the Commissioner (Appeals). In these cases, in the light of the discussions with the Principal Chief Commissioner of Income Tax (Gujarat) and representatives of the Ahmedabad ITAT Bar Association, individual notices are dispensed with; notices of hearing are given only through the notice board. 2. It is in this backdrop that we are pleased to take note of a very pragmatic and taxpayer friendly policy decision by the Government of India for reducing the income tax litigation. Vide CBDT circular dated 8th August, 2019, the income tax department has further liberalized its policy for not filing appeals against the decisions of the appellate authorities in favour of the taxpayers, wherein tax involved is below certain threshold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal with. 4. Smt Aparna Agarwal, learned Departmental Representative, however, has a point to make. She points out that the circular dated 8th August 2019 is not clearly retrospective inasmuch as it specifically states in para 4 that (t)he said modifications shall come into effect from the date of issue of this Circular . It is thus pointed out that this sentence gives an impression that is only after the date of the said circular that the departmental appeals will not be filed in the cases within the specified tax effect limits. We are urged to bear in mind the impact of this observation while giving effect to the circular dated 8th August, 2019. She, however, hastens to add that she is yet to have any specific instructions on the issue and she leaves it for the bench to take the appropriate call. Learned representatives appearing for the taxpayers vehemently oppose the suggestion implicit in her submissions. All of them are unanimous in their argument that the circular must be held to have retrospective application and must equally apply to the pending appeals as well. Shri J P Shah, Senior Advocate, points out that the circular dated 8th August 2019 is not a standalone circu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the learned representatives which, for the sake of brevity and to avoid repetition, we are not referring to in more specific details. In brief rejoinder, learned Departmental Representative graciously leaves the matter to us. 5. Having considered the rival submissions and having perused the material on record, we do not have slightest of hesitation in holding that the concession extended by the CBDT not only applies to the appeals to be filed in future but it is also equally applicable to the appeals pending for disposal as on now. Our line of reasoning is this. The circular dated 8th August 2019 is not a standalone circular. It is to be read in conjunction with the CBDT circular no 3 of 2018 (and subsequent amendment thereto), and all it does is to replace paragraph nos. 3 and 5 of the said circular. This is evident from the following extracts from the circular dated 8thAugust 2019: 2. As a step towards further management of litigation. it has been decided by the Board that monetary limits for filing of appeals in income-tax cases be enhanced further through amendment in Para 3 of the Circular mentioned above and accordingly. the table for monetary limits specified in P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, we hereby hold that the relaxation in monetary limits for departmental appeals, vide CBDT circular dated 8th August 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 ₹ 50,00,000. None opposes this prayer; we accept the same. We make it clear that the appellants shall be at liberty to point out the cases which are wrongly included in the appeals so summarily dismissed, either owing to wrong computation of tax effect or owning to such cases being covered by the permissible exceptions- or for any other reason, and we will take appropriate remedial steps in this regard. 9. In the light of the above discussions, all the appeals stand dismissed as withdrawn. As the appeals filed by the Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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