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2021 (12) TMI 992 - HIMACHAL PRADESH HIGH COURTMaintainability of appeal - low tax effect - -HELD THAT:- It is not in dispute that the noted Circular No. 17/2019 is extension of Circular No. 3/2018 issued by the CBDT whereby certain modifications have been made in the original circular especially in respect of enhancement of revision of monetary limits for appeals/SLPs in income tax matters. Appellant-Department was duly represented at the time of hearing of appeal before the ITAT, Chandigarh. No such ground had been raised on behalf of the Appellant- Department before the ITAT, Chandigarh requiring the said Tribunal to decide the matter on merits in view of Clause 10 (c) of the Circular No. 3/2018. Once the Appellant-Department had not raised the plea of applicability of Clause 10 (c) of CBDT Circular No. 3/2018, it cannot be allowed to raise such plea in the present appeal.ITAT has correctly held the appeal before it to be not maintainable in view of clear mandate of Circular No. 17/2019. Same principle applies to the filing of present appeal. Hence, no substantial question of law arises for determination by this Court.
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