TMI Blog2017 (8) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... ng into the debate about the effect of tax liability as there are rival contentions. As the objection of the appellant regarding audit was not considered by the Tribunal, we relegate the parties to the Tribunal. In light of the above, the impugned order is set aside. The parties are relegated before the Tribunal. It will be open for the assessee to raise all the grounds with regard to non-maint ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmits that the Tribunal committed an error in observing that the tax effect is less than ₹ 3 Lakh. Infact, the tax effect involved in the appeal was ₹ 18,09,962/. The learned counsel submits that even otherwise as per Circular dated 10th December 2015 where audit objection has been accepted by the department, then the appeals are required to be contested on merits irrespective of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee to raise all the grounds with regard to non-maintainability of the appeal on account of tax liability being less than ₹ 20 Lakh as per the Circular No.21 of 2015 dated 10th December 2015, so also it will be open for the Revenue to put forth its stand about maintainability of the appeal. The Tribunal shall consider the said rival contention and decide about the tenability of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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