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TMI Blog2019 (4) TMI 1901X X X X Extracts X X X X X X X X Extracts X X X X ..... D PHARMACEUTICALS [ 2008 (8) TMI 344 - GUJARAT HIGH COURT ] if the appeal filed by the Revenue is on low tax effect and the Revenue has not raised the objections before the Tribunal either in the appeal memo or at the time of hearing of appeal, raising a specific contention that the particular appeal is covered by an exception, such appeal is liable to be dismissed on low tax effect. In the appeal under consideration, the Revenue has not raised any objection before the Tribunal either in the appeal memo, or at the time of hearing of appeal, raising a specific contention that this appeal is covered by an exception. Therefore, we find no apparent mistake in the order of the Tribunal dated 21/4/2017. Thus, finding no merit in the Miscellaneous ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, there is no apparent mistake in the order of the Tribunal. The ld. A.R. of the assessee also placed reliance on the decision of the Hon'ble Gujarat High Court in the case of CIT vs. Concord Pharmaceuticals 317 ITR 395 (Guj). 4. Having carefully examined the order of the Tribunal vis- -vis the Miscellaneous Application, we are of the view that undisputedly the tax effect involved in the appeal filed by the Revenue is less than ₹ 10 lakhs and the appeal of the Revenue was dismissed following the instruction of the CBDT vide Circular No.21/2015 dated 10/12/2015. Through this Miscellaneous Application, the Revenue has raised a ground that there is an accepted audit objection and therefore, the appeal is to be decided on merit as pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y to the Tribunal to decide the appeal on the merits where the objections were raised before the Tribunal either in the appeal memo or at the time of hearing of appeal raising a specific contention that a particular appeal is covered by an exception and despite this objection the Tribunal has not dealt with the said contention and dismissed the appeal on the ground of low tax effect. It is expected from the Tribunal to consider this broad parameters while applying the relevant circular to the facts of the case at the time of deciding appeals. 5. In view of the aforesaid judgment, if the appeal filed by the Revenue is on low tax effect and the Revenue has not raised the objections before the Tribunal either in the appeal memo or at the time ..... X X X X Extracts X X X X X X X X Extracts X X X X
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