TMI Blog2019 (11) TMI 1601X X X X Extracts X X X X X X X X Extracts X X X X ..... he considered view that unambiguously the appeal of the Revenue falls under the exceptional category to monetary limits for filing the appeals before the ITAT. Therefore, considering the prayer of the Ld. DR, we hereby recall the order of the Tribunal dated 03/09/2019 with directions to the Registry to fix the appeal for hearing in regular course and issue notice of hearing to both the parties and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 of 2019, dated 09/08/2019 as the tax limited involved in the appeal is less than ₹ 50 lakhs. Further, Ld. DR drawn our attention to the latest Circular No.23 of 2019, dated 06/09/2019 and Office Memorandum dated 16/09/2019 issued by the CBDT wherein it was mentioned that the monetary limits fixed for filing appeals before the ITAT, Hon ble High Courts and the Hon ble Supreme Court, shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Ld. DR. 3. We have heard the rival submissions and carefully perused the materials on record. After examining the latest Circular No.23 of 2019, dated 06/09/2019 and Office Memorandum dated 16/09/2019 issued by the CBDT, we are of the considered view that unambiguously the appeal of the Revenue falls under the exceptional category to monetary limits for filing the appeals before the ITAT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|