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TMI Blog2019 (5) TMI 1507X X X X Extracts X X X X X X X X Extracts X X X X ..... oned appeal was covered by paragraph 5 of the above referred CBDT circular, the tax appeal came to be withdrawn. The application, therefore, requires consideration and the appeal deserves to be restored. For the foregoing reasons, the application succeeds and is, accordingly, allowed. - R/TAX APPEAL NO. 749 of 2017 - - - Dated:- 11-3-2019 - MS HARSHA DEVANI AND MR BHARGAV D. KARIA, JJ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the captioned appeal came to be dismissed on account of low tax effect, however, the said appeal has been filed against a composite order of the Income Tax Appellate Tribunal. As per paragraph 5 of CBDT Circular No.3/2018 dated 11.7.2018, in case of composite order involving common issues and more than one assessment year, appeal is allowed to be filed for year even if the tax effect is below the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aptioned appeal was covered by paragraph 5 of the above referred CBDT circular, the tax appeal came to be withdrawn. The application, therefore, requires consideration and the appeal deserves to be restored. 6. For the foregoing reasons, the application succeeds and is, accordingly, allowed. The order dated 27.11.2018 passed by this court in Tax Appeal No.749 of 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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