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2019 (11) TMI 1601 - AT - Income TaxNon maintainability of appeal on low tax effect - tax limited involved in the appeal is less than ₹ 50 lakhs - HELD THAT:- After examining the latest Circular No.23 of 2019, dated 06/09/2019 and Office Memorandum dated 16/09/2019 issued by the CBDT, we are of the considered view that unambiguously the appeal of the Revenue falls under the exceptional category to monetary limits for filing the appeals before the ITAT. Therefore, considering the prayer of the Ld. DR, we hereby recall the order of the Tribunal dated 03/09/2019 with directions to the Registry to fix the appeal for hearing in regular course and issue notice of hearing to both the parties and the assessee is also directed to file paper books / evidences etc., if any, and also a furnish a copy to the Revenue in advance in order to expedite the proceedings
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