]1.No.279!Misc'!M-74/2024-/T.I
Govcrnmcnt of India
Minish,)' of Finance
Dcpartmcnt of Rcvenuc
Ccntrailloard ofDircct Taxcs
Circlliar No. 09/2024
New Delhi, 17th September, 2024
Sub:- Furthcr cnhancement of Monctary limits for filing of appeals by the Department bcfore Incomc Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court: amendment to Circular 5 of 2024- Measures for "educing litigation - Reg.
Reference is invited to Circular No 5/2024 (F.No.279/Misc.142/2007-ITJ(Pt.)) dated 15.03.2024 of Central Board of Direct Taxes (the 'Board') vide which monetary limits for filing of income tax appeals by the Department before Income Tax Appellate Tribunal, High Cou!1S and SLP/appeals before Supreme Court have been specified. Fu!1her, exceptions to the monetary limits were also specified vide paras 3.1 and 3.2 of the said Circular.
- As a step towards management of litigation, it has been decided by the Board to revise the monetary limits for filing of appeals in Income-tax cases as stated in Para 4.1 of the aforementioned Circular as follows:
| S1. No. | Appeals/SLPs in Income-tax matters | Monetary Limit (Tax effect in {) |
|---|
| 1. | Before Income Tax Appellate Tribunal | 601akh |
| 2. | Before High Court | 2 crore |
| 3. | Before'Supreme Court | 5 crore |
-
Monetary limits given in paragraph 2 above with regard to filing appeallSLP shall be applicable to all cases including those relating to TDS/TCS under the Income-tax Act, 1961 with exceptions as per paras 3. I and 3.2 of Circular No 5/2024 dated 15.03.2024, where the decision to appeaJlfile SLP shall be taken on merits, without regard to the tax effect and the monetary limits.
-
It is clarified that an appeal should not be filed merel y because the tax effect in a case exceeds the monetary limits prescribed above. Filing of appeal in such cases is to be decided on merits of the case. The officers concerned shall keep ill mind the overall objective of reducing unnecessary litigation lind providing certainty to taxpayers on their Income-tax assessments while taking a decision regarding filing an appeal.
_ 'r
- The modilicntions shall come intn erred Ii'om the datc of' issuc of' this Circular. This Cireulnr will nppll' to SLl's/nppeals to be Hlcd hence/orth in SC/HCsiTribunal. It shall also apply to thc SLPs/ nppcnls pending berore Suprcme Courtll-ligh Courts/Tribunal, which may nccordingly be withdrawIl.
G. Thc above may bc brought to tile Ilotice of' all conecrned.
- This issucs under scction 2G8A of the Income-tax Act, 196 I.
s. Hindi version will follow.
(Divya Chaudhary)
Deputy Secretary (ITJ)
CBDT, New Delhi
Copy to:
I. Chairman, Members and n11 other officers in CBDT of the rank of Under Secretary and above.
2. All Pr. Chief Commissioners of Income Tax and all Directors General of Income Tax with a request to bring to the attention of all officers.
3. The Comptroller and Auditor General of India.
4. ADG (Vigilance), New Delhi.
5. Joint Secretary & Legal Advisor, Ministry of Law & Justice. New Delhi.
6. All Directorates of Income-tax, New Delhi and PI'. DGIT(NADT), Nagpur.
7. Data Base Cell for uploading on irsofficersonline.gov.in.
8. Hindi Cell for translation.
9. Guard file.
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-\8191-i
(D i vya G audhary)
Deputy Secretary (ITJ)
CBDT, New Delhi
