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2019 (9) TMI 1335 - AT - Income TaxMaintainability of Appeal - low tax effect - monetary limit to file appeal before ITAT - HELD THAT:- Tax effect in these appeals is not exceeding the monetary limit as revised by the CBDT vide Circular dated 08.08.2019 for the purpose of filing of appeal by the department before the Income Tax Appellate Tribunal from ₹ 20,00,000/- to ₹ 50,00,000/-. Accordingly, the appeals of the department are not maintainable being monetary limit is less than/not exceeding ₹ 50,00,000/-. The department is at liberty to file the Miscellaneous Application in case the tax effect in these appeals is found to be more then ₹ 50,00,000/- or the case falls in any of the exceptions of the circular.
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