2019 (8) TMI 1701

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..... 2018 (supra). D.R. appearing for the Revenue was required to state his position; he has not referred to any material which would show that the captioned appeal is protected by any of the exceptions provided in para 10 of the CBDT circular dated 11.07.2018 (supra) and its amendment dated 20th August, 2018. Without going into the merit of the issues raised, the captioned appeal is deemed to be .....

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..... limits for filing of appeals by the Department before the Tribunal. The tax effect in dispute in the captioned appeal is stated to be below the enhanced monetary limit of ₹ 50 lakhs specified in the CBDT Circular dated 08.08.2019 (supra) read with circular 11.07.2018 (supra). 3. In this background, the learned D.R. appearing for the Revenue was required to state his position; he has not .....

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..... ting, we clarify that if on a later date, the Revenue finds that filing of the appeal is protected by any of the exceptions provided in para 10 of the CBDT circular 11.07.2018 (supra), it shall be at liberty to approach the Tribunal for recall of the instant order and reinstitution of the appeal for adjudication on merits. The Tribunal shall consider such application, if any, as per the extant law .....

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