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2021 (4) TMI 13 - AT - Income TaxMaintainability of appeal - low tax effect - Eligibility of exemption u/s 11 - HELD THAT:- In this case, admittedly, the tax effect involved is less than ₹ 50 lakhs. As per CBDT Circular No.3/18 dated 11.07.2018, the Department is precluded from filing the appeal before the Tribunal unless it is covered by any exceptions provided therein. The learned DR is not able to show that this appeal falls under any exceptions provided in that Circular and also admitted that the tax effect involved in this appeal is less than ₹ 50 lakhs and the Circular is applicable to all pending matters before Tribunal, High Court and Supreme Court also. Thus as the tax effect involved in this appeal is less than ₹ 50 lakhs and Department appeal is not maintainable. Accordingly, this appeal is dismissed.
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