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2019 (8) TMI 1522 - AT - Income TaxMaintainability of appeal - low tax effect - HELD THAT:- As relying on DINESH MADHAVLAL PATEL [2019 (8) TMI 752 - ITAT AHMEDABAD] we are of the view that the relaxation in the monetary limit in departmental appeals vide circular dated 8th August, 2019 shall be applicable to the pending appeals in addition to the appeals to be filed henceforth. Thus, the contention of ld D.R. is dismissed. We dismiss the appeals filed by the Revenue without going into merits of the case. However, it is made clear that the Department is at liberty to file Miscellaneous Application, if the tax effect is found to be more than the prescribed limit of ₹ 50,00,000/- as per the amendment carried out by the CBDT in Circular No.17/2019, dated 8th August, 2019, or any of the conditions etc. as available in the amended para 10 of Circular No.3/2018, dated 20th August, 2018. Accordingly, the appeals of the Revenue deserves to be dismissed.
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