Limit for Filing an Appeal

Limit for Filing an Appeal

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Enhanced Monetary Limit for Filing an Appeal

The Central Board of Direct Taxes vide circular no. 17/2019 dated 8th August 2019, has recently enhanced the monetary limit for filing of an appeal by the Department of Income Tax before the Income Tax Appellate Tribunal (ITAT), High Courts and SLP or appeal before the Supreme Court. Earlier the monetary limit was increased by the CBDT vide circular no. 3/2018 dated 11th July 2018.

The primary purpose for enhancement of the monetary limit is to reduce the taxpayer’s grievances and litigations effectively. The enhanced monetary limit also aims to aid the department to mainly focus on litigation which involves higher tax effect and litigation which includes complex legal issues.

Following table summarizes the enhanced monetary limit against earlier monetary limit:

S. No.

Department against which appeal/SLPs is to be filedEnhanced Monetary Limit

Earlier Monetary Limit

1

Appellate TribunalINR 50 LakhsINR 20 Lakhs

2

High CourtINR 1 CroreINR 50 Lakhs

3

Supreme CourtINR 2 CroreINR 1 Crore

Further clarification provided under the above referred Circular no. 17/2019 dated 8th August 2019:

  • The monetary limit is applicable individually for each assessee and each assessment year.
  • If in case of an individual assessee, the disputed issue arises in more than one assessment year, then, the Department can file an appeal only for such assessment year in which the tax effect exceeds the monetary limit.
  • Further, Cases wherein there is a combined order for more than one year of an assessee, the appeal can be filed only for such assessment year in which the tax effect exceeds the prescribed monetary limit.
  • Cases, wherein, one single order includes more than one assessee, the appeal can be filed only for that assessee in which the tax effect exceeds the monetary limit.

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