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Issues involved: Maintainability of the Revenue's appeal u/s CBDT circulars on disputed tax effect below Rs. 3 lakhs.
Summary: The appeal was filed by the Revenue against the order of the CIT(A)-IV, Ahmedabad for A.Y. 2007-2008. The counsel for the assessee contended that the appeal was not maintainable as the disputed tax effect was less than Rs. 3 lakhs, in accordance with CBDT circulars. The ITAT noted the consistent view taken on the admissibility of such appeals by the Revenue based on various instructions issued by the CBDT over time. The ITAT referred to specific instructions such as No.1979 dated 27-3-2000, No.1985 dated 29-6-2000, and others, which specified monetary limits and conditions for filing departmental appeals, thereby restricting appeals before the Appellate Tribunal. Consequently, the ITAT held that the appeal by the Revenue was not maintainable and dismissed it in limine.
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