2019 (10) TMI 1604

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..... ndent : Smt. Sakshi Arora, C.A. ORDER PER ANADEE NATH MISSHRA, AM [A]. This appeal has been filed by Revenue against the order dated 07.07.2014 passed by Learned Commissioner of Income Tax(Appeals)-I, New Delhi [in short, "Ld.CIT(A)"] pertaining to assessment year 2007-08. In this appeal, the tax effect is less than the monetary limit fixed by the Central Board of Direct Taxes (in short "CBDT .....

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..... short) has been enhanced to Rs. 50,00,000/-. In a subsequent clarification issued by CBDT vide F.No. 279/Misc/M93/2018-ITJ, dated 20/08/2019, it has been clarified by CBDT that the aforesaid revised monetary limit is also applicable to all pending appeals in ITAT. Therefore, in view of the foregoing, we are of the view that this appeal filed by Revenue is not maintainable. The learned Departm .....

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