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2018 (9) TMI 2073 - AT - Income TaxMaintainability of appeal on low tax effect against CIT - A Order - addition of guest fees, hire of rooms and hire charges in respect of club lawns and disallowance u/s.57(iii) - CIT- A deleted the addition - HELD THAT:- Revenue is not maintainable in view of the recent CBDT Circular No.3/2018 in F.No.279/Misc.142/2007-ITJ (Pt) dated 11th July, 2018, vide which it has been decided by the Board that no departmental appeals should be filed before the Tribunal if the tax effect by virtue of the Commissioner of Income-tax (Appeals)’s order is below ₹ 20 Lacs. The Board has provided exemptions at clause (10) of the Instructions wherein it has been provided that these instructions will not be applicable, where the Constitutional validity of the provisions of an Act/Rule is under challenge or where Board’s order, notification, instruction or circular has been held to be illegal or where Revenue Audit objection in the case has been accepted by the Department or where the addition relates to undisclosed foreign assets/bank accounts etc. We find that the present case does not fall within the exemption clause and the tax effect is less than ₹ 20 Lacs. Therefore, the present appeal is not maintainable and hence dismissed.
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