Lok Sabha Question No. 3753 (UNSTARRED), answered on 2025-03-24
Subject: Increase in Limit for Appeals by Department of Revenue
Ministry: FINANCE
Asked by: Shri Chintamani Maharaj, Shri Ravindra Shukla Alias Ravi Kishan, Shri Chandan Chauhan, Smt. Aparajita Sarangi, Shri Anurag Sharma

## Government of India Ministry of Finance Department of Revenue

## LOK SABHA UNSTARRED QUESTION NO. †3753

TO BE ANSWERED ON MONDAY, MARCH 24, 2025/CHAITRA 3, 1947 (SAKA)

## INCREASE IN LIMIT FOR APPEALS BY DEPARTMENT OF REVENUE

†3753.  SHRI CHANDAN CHAUHAN: SHRI ANURAG SHARMA: SHRI CHINTAMANI MAHARAJ: SMT. APARAJITA SARANGI: SHRI RAVINDRA SHUKLA ALIAS RAVI KISHAN:

Will the Minister of FINANCE be please to state:

- (a)  whether  the  Government  has  implemented  an  increase in the limit  for appeals made by the Revenue Department in various appellate forums; and
- (b) if so, the details of cases benefiting from such decision?

## ANSWER MINISTER OF STATE IN THE MINISTRY OF FINANCE (SHRI PANKAJ CHAUDHARY)

- (a) and (b) : Yes.
- (i) Central Board of Direct Taxes has implemented the enhancement in the monetary limit  for  filing  appeals  by  the  Income  Tax  Department  vide  Circular  No.  09/2024 dated 17.09.2024 before the Income Tax Appellate Tribunal (ITAT) , High Court  and Supreme  Court  to  Rs.60  Lakhs,  2  Crore  and  5  Crore  respectively.  The  details  of cases  benefited  from  the  enhancement  of  monetary  limit  for  filing  appeals  are  as under:

## Direct Taxes

| Appellate Forum   | Monetary Limit   |   Appeals identified for withdrawal and being withdrawn |   Appeals not filed due to enhancement of monetary limit |
|-------------------|------------------|---------------------------------------------------------|----------------------------------------------------------|
| ITAT              | 60 Lakhs         |                                                     353 |                                                     1405 |
| High Court        | 2 Crore          |                                                    3758 |                                                     1337 |
| Supreme Court     | 5 Crore          |                                                     840 |                                                      378 |
| Total             |                  |                                                    4951 |                                                     3120 |

- (ii)    Central Board of Indirect Taxes and Customs  has enhanced the monetary limit for  filing  appeals  in  respect  of  Customs    and  Central  Excise  &  Service  Tax    vide circular  F.  No.  390/Misc/30/2023-JC  dated  02.11.2023  &  390/Misc./163/2010-JC dated  06.08.2024  respectively.  The  details  of  cases  benefited  from  the  present enhancement of monetary limit for filing appeals are as under:

## Customs

| Appellate Forum   | Monetary Limit (Customs)   |   Appeals Withdrawn |   Amount Involved (Rs.In Cr.) |
|-------------------|----------------------------|---------------------|-------------------------------|
| CESTAT            | 50 Lakhs                   |                 207 |                            26 |
| High Court        | 1 Crore                    |                 240 |                            45 |
| Supreme Court     | 2 Crore                    |                  30 |                           114 |
| Total             |                            |                 477 |                           185 |

## Central Excise & Service Tax

| Appellate Forum   | Monetary Limit (Central Excise & Service Tax)   |   Appeals Withdrawn |   Amount Involved (Rs.In Cr.) |
|-------------------|-------------------------------------------------|---------------------|-------------------------------|
| CESTAT            | 60 Lakhs                                        |                 367 |                           127 |
| High Court        | 2 Crore                                         |                 582 |                           817 |
| Supreme Court     | 5 Crore                                         |                 222 |                          2315 |
| Total             |                                                 |                1171 |                          3259 |

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