TMI Blog2021 (12) TMI 992X X X X Extracts X X X X X X X X Extracts X X X X ..... ter 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. - Income Tax Appeal No.18 of 2021 - - - Dated:- 5-10-2021 - Hon ble Mr. Justice Tarlok Singh Chauhan And Hon ble Ms. Justice Jyotsna Rewal Dua For The Appellant : Sh. Vinay Kuthiala, Senior Advocate With Sh. Diwan Singh Negi, Advocate) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly on the ground that the tax effect was much less than the limit prescribed by the Board in Circular No. 17/2019 dated 08.08.2019, issued by the CBDT. The Appellant-Department has further raised the grievance that the ITAT, Chandigarh had failed to consider the merits of the case. According to Appellant-Department, the above noted circular was not applicable in view of Clause 10 (c) of the CBDT Circular No. 3/2018 dated 11.07.2018. 6. We have heard learned counsel for the parties and have also gone through the records of the case. 7. The controversy can be summed up in narrow encompass. The issue for adjudication is whether the Appellant-Department can press into service the exemption Clause 10 (c) of Circular No. 3/2018 dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , in the case of an assessee, the disputed issues arise in more than one assessment year, appeal can be filed in respect of such assessment year or years in which the tax effect in respect of the disputed issues exceeds the monetary limit. No appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit. Further, even in the case of composite order of any High court or appellate authority which involves more than one assessment year and common issues in more than one assessment year, no appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit. In case where a composite order/judgment involves more than one a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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