The monetary limit for filing of appeals by the Department in Income-tax Cases before various appellate forums is Rs. 50 lakhs

Last updated: 14 May 2021

Court :
ITAT Pune

Brief :
This appeal by the Revenue arises out of the order passed by the CIT(A)-4, Pune on 04-07-2017 in relation to the assessment year 2011-12.

Citation :
ITA No. 3008/PUN/2017

IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCH “A”, PUNE – VIRTUAL COURT

BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND
SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER

ITA No. 3008/PUN/2017
Assessment Year : 2011-12

ACIT, Satara Circle,
Satara.
Appellant

Vs.

M/s. Mapro Foods Pvt. Ltd.,
3, Kushal Kunj,
Chesson Road, Panchgani,
Dist. Satara - 412805
PAN : AACCM2974Q
Respondent

Assessee by None
Revenue by Shri Vitthal Bhosale

Date of hearing 26-04-2021
Date of pronouncement 26-04-2021

ORDER

PER S.S. VISWANETHRA RAVI, JM :

This appeal by the Revenue arises out of the order passed by the CIT(A)-4, Pune on 04-07-2017 in relation to the assessment year 2011-12.

2. The ld. DR has fairly admitted that the tax effect involved in this appeal is less than Rs.50.00 lakh.

3. The CBDT has issued circular No.17/2019 dated 08-08-2019 revising upward the monetary limits for filing of appeals by Department in Income-tax Cases before various appellate forums. The earlier circular No.03/2018 dated 11-07-2018 fixed monetary limit for filing of appeals by the Revenue before the Tribunal at Rs.20.00 lakh. Such limit has now been enhanced in the recent Circular dated 08-08-2019 to Rs.50.00 lakh. Since tax effect in the instant appeal is less than the revised monetary limit of Rs.50.00 lakh, we are not inclined to entertain this appeal.

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