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ITAT Directive Reg Disposal Of Low-Tax Effect Appeals Of Dept

The CBDT has issued Circular No. 03/2018 dated 11th July 2018 by which the monetary limits for maintainability of appeals filed by the Department have been enhanced significantly. The CBDT has stated that all appeals and cross-objections filed by the department before the Tribunal where the tax effect is less than Rs. 20 lakhs should be withdrawn/ treated as not pressed.

The CBDT has also made it clear that the Circular will apply to appeals and cross objections to be filed henceforth and it shall also apply retrospectively to pending appeals and cross objections.

Pursuant thereto, the Assistant Registrar of the ITAT Mumbai has issued the following directive dated 12th July 2018:



Sub: Revision of monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/ appeals before Supreme Court – measures for reducing litigation- reg.


It is informed that the CBDT, Ministry of Finance, Department of Revenue, New Delhi vide Circular No.3/2018 [F.No.279/Misc.142/2007-ITJ(Pt.) dated 11th July, 2018 has revised the monetary limit to Rs.20,00,000/- (Rupees Twenty Lakhs) for filing of appeals by the Department before Income Tax Appellate Tribunal. In the said circular it is also clarified that the pending appeals of Department before ITAT having monetary limit of Rs.20,00,000/- will be treated as withdrawn as per para-3 of the said Circular.

The Assistant Registrars is, therefore, requested to place the matter before the concerned Vice-President/ Members of his Bench/es for kind perusal/information and further necessary action.

This issues with the approval of the President, Income Tax Appellate Tribunal.


The Assistant Registrar, I.T.A.T, Mumbai, Pune, Nagpur, Raipur, Panaji, Delhi, Agra, Lucknow, Allahabad, Varanasi (Circuit Bench) Jabalpur, Kolkata, Patna, Cuttack, Guwahati, Ranchi, Chennai, Bangalore, Cochin, Ahmedabad, Surat, Indore, Rajkot, Hyderabad, Visakhapatnam, Chandigarh, Amritsar, Jaipur, Jodhpur Bench(es)

U.O.No.F.28-Cent.Jd/Ad/AT/2018 Date :- 12.07.2018

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  1. […] Click here to download CBDT’s letter dated 16th July 2018 See also: ITAT Directive Reg Disposal Of Low-Tax Effect Appeals Of Dept […]

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