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2019 (6) TMI 344 - ITAT CHANDIGARHMonetary limit - low tax effect - maintainability of appeal - HELD THAT:- From Clause 12 & 13 of the above said circular, it is clear that these instructions are applicable to the pending appeals also and as per clause 13, there is clear cut instruction to the department to withdraw or not to press the appeals filed before the ITAT wherein tax effect is less than ₹ 20,00,000/-. These instructions are operative retrospectively to the pending appeals. Keeping in view the CBDT Circular No. 3 of 2018 dated 11.07.2018, we are of the view that the Revenue should not have filed the instant appeals before the Tribunal. The appeal of the department is dismissed.
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