2020 (1) TMI 1415

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..... 7.2018 for filing of appeals before the Tribunal by the Department. The CBDT vide circular dated 08-08-2019 (supra) has amended Para 3 of Circular No.3 of 2018 dated 11-07-2018 thereby enhancing monetary limit of tax effect from ₹ 20 Lakhs to ₹ 50 Lakhs for filing of appeals by the Department before the Tribunal. Thus, without going into merit of the issues raised in the appeal, in vie .....

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..... erms of latest CBDT Circular No.17/2019 [F.No.279/Misc.142/2007-ITJ (Pt)] dated 08th August, 2019 read with Circular No.3 of 2018 dated 11.07.2018. The Revenue in its appeal raised the grounds assailing the findings of CIT(A) in deleting the additions. Thus, the tax effect on the said additions is less than ₹ 50 lakhs. 4. The ld. DR for the Revenue fairly admitted that in the present appe .....

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..... e is dismissed on account of low tax effect. 6. Before parting, I clarify here that the Revenue shall be at liberty to approach the Tribunal for restoration of appeal, with the requisite material to show that the appeal is protected by the exceptions prescribed in Para 10 of the Circular dated 11-07-2018 and its amendment dated 20-08-2018. Since the additions in this appeal are connected to the .....

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