Is the Revised Monetary Limits applicable to Assessee's Appeals?

[gvenugopal g]

Dear Experts,

Please refer Circular No.17/2019 dated 8th August 2019 issued by Central Board Direct Taxes, Judicial Section to enhance Monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court for reducing litigation.

Appellate Forum Existing Monetary Limit (₹) Revised Monetary Limit

Before Income Tax Appellate Tribunal 20,00,000 50,00,000

Before the High Court 50,00,000 1,00,00,000

Before the Supreme Court 1,00,00,000 2,00,00,000

Kindly let us know whether the above Revised Monetary Limit applicable to all Assessee whoever already filed Appeal against Income tax Department? (or) the above limits is applicable for Department Appeals?

Thanks & Regards: G VENUGOPAL

[DEV KUMAR KOTHARI]

No. This is policy decision of CBDT, applicable only for filing of appeals and withdrawal of appeals etc. revenue.

For assessee, his discretion will apply and he can pursue litigation even for small sums of dispute, if he consider to indulge into litigation for any reason like impact in other years, impact in cases of associates on similar issue, penalty and prosecution implications etc.

[CASusheel Gupta]

The threshold limit is for the department only.

Assessee can appeal for any amount.

CA Susheel Gupta

9811004443/8510081001

AI Summary

Revised monetary limits for department appeals limit when the government may file appeals; assessees may appeal any amount.
The circular increases monetary thresholds that govern the Department's ability to file or withdraw appeals before appellate fora as an administrative policy; these enhanced limits apply to departmental appeals only and do not restrict an assessee's right to file appeals for any amount, where the assessee may pursue litigation for reasons like precedent, impact on other years or penalty implications.