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2023 (12) TMI 328 - AT - Income TaxMaintainability of appeal in Tribunal - low tax effect - HELD THAT - The Central Board of Direct Taxes vide Circular No. 17/2019 dated 8th August 2019 F. No. 270/Misc.142/2007ITJ(Pt.) has issued the direction in supersession of the Circular No. 3/2018 dated 11th July 2018 F.No. 279 of Misc.142/2007-ITJ (Pt.) in consonance with the power entrusted under section 268A of the Income Tax Act 1961 that no appeal should be filed before the Tribunal in case the tax effect does not exceed Rs. 50 lakhs. In the backdrop of the CBDT Circular No. 17/2019 the Ahmedabad Bench of the Tribunal in its recent order passed in Dinesh Madhavlal Patel Ahmedabad and other 2019 (8) TMI 752 - ITAT AHMEDABAD disposing of 628 appeals and COs. It may be clarified that though every care has been taken by the Registry of the Tribunal in identifying the appeal it may yet be that some error in working the tax effect may have occurred. It may also be that the appeal is otherwise saved by the exceptions listed at para 10 (scope of which stands widened vide amendment dated 20/8/2018) or para 11 of the Circular. Accordingly liberty is hereby granted to the parties to move the Tribunal in this regard in which case it shall if satisfied on merits recall the appeal for being heard on merits.
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