Krishna S Dixit, J
1. This Appeal by the Revenue, learned counsel appearing for the Assessee submits that he is hit by the Departmental Circular No.17/2019 which prescribes certain mandatory limits for maintainability of Appeals of the kind. Learned Panel Counsel appearing for the Revenue though vociferously made his submissions, could not demonstrate that the Circular in question does not come in the way of maintaining the Appeal at hand.
2. Paragraph No.2 of the above Circular reads as under:
“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 Para 3 of the Circular shall read as follows:
|
S.No. |
Appeals/SLPs in Income-tax matters |
Monetary Limit (Rs.) |
|
1. |
Before Appellate Tribunal |
50,00,000 |
|
2. |
Before High Court |
1,00,00,000 |
|
3. |
Before Supreme Court |
2,00,00,000 |
We agree with the submission of learned Panel Counsel appearing for the Assessee that the Circular comes in the way of maintaining the Appeal and therefore, decline indulgence in the matter.
Ordered accordingly and Appeal is disposed off. However, the question/s raised in the Appeal may be pressed into service in some other appropriate forum.
