The Commissioner Of Income Tax, ... vs M/S Avanti Leathers Ltd., ...
2023 Latest Caselaw 526 Tel

         THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN
                                       AND
              THE HON'BLE SRI JUSTICE N. TUKARAMJI


                        I.T.T.A.No.249 of 2006

JUDGMENT: (Per the Hon'ble the Chief Justice Ujjal Bhuyan)


       Heard Mr. J.V.Prasad, learned Standing Counsel for

Income Tax Department for the appellant.


2.     This appeal under Section 260A of the Income Tax

Act, 1961, is directed against the order dated 28.10.2005

passed by the Income Tax Appellate Tribunal, Hyderabad

Bench 'A', Hyderabad, in I.T.A.No.975/Hyd/2005 for the

assessment year 1998-1999.


3.     Mr. J.V.Prasad, learned Standing Counsel fairly

submits that the disputed tax in the present appeal is

below the monetary limit prescribed by the Central Board

of Direct Taxes (CBDT).


4.     We find that Central Board of Direct Taxes (CBDT)

has issued Circular No.17 of 2019, dated 08.08.2019,

amending the previous Circular No.3 of 2018, dated
                               2


11.07.2018

, by further enhancing the monetary limits for

filing appeals by the Income Tax Department before the

Income Tax Appellate Tribunals, High Courts and Supreme

Court as a measure for reducing litigation. In paragraph 2

of the said circular we find that the monetary limit fixed for

filing an appeal before the High Court is Rs.1.00 crore.

5. Therefore, the appeal filed by the Department is

dismissed in terms of the aforesaid Circular No.17 of 2019,

dated 08.08.2019. However, if the appeal comes within the

exception under paragraph 10 of Circular No.3 of 2018, it

would be open to the Income Tax Department to seek

revival of the appeal.

Miscellaneous applications pending, if any, shall

stand closed. However, there shall be no order as to costs.

______________________________________ UJJAL BHUYAN, CJ

______________________________________ N. TUKARAMJI, J 01.02.2023 vs