By Finance Act 2022, old provisions regarding avoidance of filing of appeal on identical question of law were substituted. As per new provisions “Collegium” will be formed (consisting of PCCIT/PCIT/CIT). If Collegium is of the opinion that any question of law arising in case of assessee or in any other case which is pending before HC/SC/SLP filed, is identical to question of law decided in favor of assessee by CIT(A)/ITAT than Collegium can give direction to AO to not to file appeal.
On such direction application will be filed before ITAT/HC (as applicable) within 60/120 days (respectively) provided acceptance is received from the assessee.
As per limit fixed in Circular 17/2019, Revenue can file an appeal against CIT(A)/ITAT/HC order as per monetary limit prescribed below:
| Appeal/SLP before |
Tax effect |
| ITAT |
50 Lacs |
| HC |
1 Crore |
| SC |
2 Crores |
Post amendment, queries were raised on monetary limits and exceptions as per above said new provisions. Vide circular 8/2023, clarification is issued for challenging order of CIT(A)/ITAT by revenue in case overall tax effect (identical as well as no identical grounds) exceeds monetary limit:
| No. of Ground |
When revenue can file an appeal before ITAT/HC? |
| One ground |
Year in which final decision is received in other identical case |
| Multiple grounds (identical grounds)** |
Year in which final decision is received in other identical case |
| Multiple grounds (non – identical grounds) |
Year in which order is received |
**Year in which favorable final decision is received in other identical case, appeal should be filed irrespective of the monetary limit at that point of time.
