2022 (1) TMI 487

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....try to notify the main matter i.e. the present Tax Appeal for admission after its due registration. However, as the question of law as proposed by the Revenue is no longer res integra, we decided to take up the main appeal also for hearing today itself. 2. This Appeal is at the instance of the Revenue and is directed against the order dated 14.08.2019 passed by the Income Tax Appellate Tribunal, 'A' Bench, Ahmedabad in the IT(SS)A No.194/AHD/2019 for the A.Y. 2013-14. The Revenue has proposed the following question of law for the consideration of this Court: "Whether the Appellate Tribunal is justified in law and on facts in disposing the appeal of the revenue on account of low tax effect without deciding the appeal on merits ev....

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....me would have a retrospective effect. 6. On the contrary from the language employed in the said Circular dated 06.09.2019, the Coordinate Bench noted that the appeals may be filed on merits as an exception to the other Circulars issued earlier. We quote the relevant observations made by the Coordinate Bench: 7. From the bare reading of the Circular dated 06.09.2019, it appears that the CBDT had decided that notwithstanding anything contained in any Circular issued under Section 268A specifying monetary limits for filing of departmental appeals before the Income Tax Appellate Tribunal (ITAT), High Courts and SLPs/ Appeals before the Supreme Court, appeals may be filed on merits as the exception to the said Circular, where the Boa....

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....mpugned order has rightly observed that in respect of each case or category of cases whether an appeal should be filed in view of the Circular dated 06.09.2019 or not shall be decided by the Board by way of special order, and thus a specific requirement of issuance of special order by CBDT is a must. The Tribunal therefore has rightly held that the CBDT Circular No. 23/2019 dated 06.09.2019 should be read along with the Office Memorandum dated 16.09.2019, in respect of the appeals to be filed pursuant to such special orders of CBDT and shall apply to all the appeals filed on or after 16.09.2019 by the revenue, where the tax effect may be low but the appeal could still be filed by the revenue on merits." 7. Our attention has been drawn by....