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2019 (9) TMI 1714 - AT - Income TaxMaintainability of revenue appeal on low tax effect - scope of relaxation in the monetary limit in departmental appeals - HELD THAT:- Going by the prescription of amended Circular No. 17/2019, dated 8th August, 2019, we are of the view that the Revenue should have either not filed the instant appeal before the Tribunal or withdrawn the same as the tax effect in the appeal is admittedly less than the prescribed limit, i.e., Rs. 50,00,000/- for not filing the appeal, which is not maintainable as per the provisions of Section 268A of the Income Tax Act, 1961. As keeping in view the order passed in the case of Dinesh Mudhavlal 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. Accordingly, we dismiss the appeal filed by the Revenue without going into merits of the case.
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