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2021 (3) TMI 1436 - AT - Income TaxMaintainability of appeal in Tribunal on low tax effect - HELD THAT:- The stand of the Revenue is that after circular no.17/2019, the Department has issued circular no.23/2019 dated 6.9.2019. According to the new circular certain classes of cases have been carved out from availing of the benefit of circular no.17 of 2019. We have discussed this issue in our order [2020 (9) TMI 1252 - ITAT AHMEDABAD], and we have held that on 14.8.2019 when the appeals were dismissed on account of low tax effect involved in them by virtue of relief given by the CIT(A), the condition for exclusion of certain classes of cases was not available. Following our order extracted (supra), we find no merit in these misc. applications of the Revenue. They stand dismissed.
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