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2021 (4) TMI 1333 - AT - Income TaxMaintainability of appeal - low tax effect - HELD THAT:- As noted that the tax effect in this appeal is of Rs.35,25,971/- which is less than the monetary limit of the Rs.50 lacs as fixed by CBDT Circular No.17/2019 dated 08.08.2019 for filing appeal before the Tribunal. Hence, the appeal filed by the Revenue is dismissed. However, the Revenue is given liberty to get the appeal revive if at later stage it is discovered that grounds raised by the Revenue is covered by any exception clause of circular of CBDT dated 20.08.2018. Appeal of the Revenue is dismissed.
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