2015 (12) TMI 1785

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....2748/Del/2014, 2722/Del/2014, 2745/Del/2014, 2759/Del/2014, 1934/Del/2014, 1936/Del/2014 - -<br>Income Tax<br>SHRI G.D. AGRAWAL, VICE PRESIDENT AND SMT. DIVA SINGH, JUDICIAL MEMBER ORDER PER DIVA SINGH, JM For the Department : Shri Ravi Jain, CIT, DR ORDER By these sixteen appeals filed the Revenue assails the correctness of the following orders of the CIT(A), the details of which are as below:- ITA No. CIT(A) who passed the order CIT(A) order dated 2758/Del/2014 CIT(A)-IX, New Delhi. 12.2.2014 1932/Del/2014 CIT(A), Bareilly &nbsp;17.1.2014 1929/Del/2014 CIT(A), Bareilly 16.1.2014 1941/Del/2014 CIT(A), Bareilly 16.1.2014 2181/Del/2014 CIT(A)-XXVII, New Delhi. 17.1.2014 2234/D....

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....ear before the ITAT where the appeal may be above the tax limit as prescribed in the Circular. Accordingly in such an eventuality, in those years the appeal by the ITAT should be decided on merits as has been clarified by the CBDT in para 7. The relevant extract of the Circular is also extracted here under:- "7. In the past, a number of instances have come to the notice of the Board, whereby an assessee has claimed relief from the Tribunal 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 ....

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....lication for reference by any income- tax authority under the provisions of this Chapter. (2) Where, in pursuance of the orders, instruct ions or direct ions issued under sub-sect ion (1), an income- tax authority has not filed any appeal or application for reference on any issue in the case of an assessee for any assessment year, it shall not preclude such authority from filing an appeal or application for reference on the same issue in the case of- (a) the same assessee for any other assessment year; or (b) any other assessee for the same or any other assessment year. (3) Notwithstanding that no appeal or application for reference has been filed by an income-tax authority pursuant to the orders or instr....

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.... Supreme Court were specified. 2. In supersession of the above instruction, it has been decided by the Board that departmental appeals may be filed on merits before Appel late Tribunal and High Courts and SLP before the Supreme Court keeping in view the monetary limits and conditions specified below. 3. Henceforth, appeals/ SLPs shall not be filed in cases where the tax effect does not exceed the monetary limits given hereunder: S. No Appeals in Income-tax matter Monetary Limit (in Rs) 1 Before Appel late Tribunal 10,00,000/ - 2 Before High Court 20,00,000/ - 3 Before Supreme Court 25,00,000/ - It is clarified that an appeal should not be filed merely because the tax effect in a....