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2019 (4) TMI 1901 - AT - Income TaxMaintainability of appeal - low tax effect - Miscellaneous Application of Revenue that there is an accepted audit objection and therefore, the appeal is to be decided on merit as per clause 8(c) of the CBDT Circular No.21/2015 dated 10/12/2015 - HELD THAT:- We are of the view that undisputedly the tax effect involved in the appeal filed by the Revenue is less than ₹ 10 lakhs and the appeal of the Revenue was dismissed following the instruction of the CBDT vide Circular No.21/2015 dated 10/12/2015. As relying on CONCORD PHARMACEUTICALS [2008 (8) TMI 344 - GUJARAT HIGH COURT] if the appeal filed by the Revenue is on low tax effect and the Revenue has not raised the objections before the Tribunal either in the appeal memo or at the time of hearing of appeal, raising a specific contention that the particular appeal is covered by an exception, such appeal is liable to be dismissed on low tax effect. In the appeal under consideration, the Revenue has not raised any objection before the Tribunal either in the appeal memo, or at the time of hearing of appeal, raising a specific contention that this appeal is covered by an exception. Therefore, we find no apparent mistake in the order of the Tribunal dated 21/4/2017. Thus, finding no merit in the Miscellaneous Application filed by the Revenue, the same is dismissed.
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