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TMI Blog2017 (6) TMI 1347X X X X Extracts X X X X X X X X Extracts X X X X ..... involved in the appeal is less than ₹ 10,00,000/-. From para 10 of the above Circular, it is palpable that the Instruction is applicable to the pending appeals also with retrospective effect and there is a clear-cut direction to the Department to withdraw or not press such appeals filed before the ITAT, wherein tax effect is less than ₹ 10,00,000/-. Going by the prescription of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shish Goel, CA ORDER PER O.P. KANT, A.M.: This appeal by the Revenue is directed against the order of learned Commissioner of Income Tax (Appeals), Meerut, dated 13.01.2014 in relation to assessment year 2007-08. 2. We have heard both the parties and perused the relevant material on record. It is noticed that the CBDT has issued Circular No. 21 of 2015 dated 10.12.2015 with ret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imit i.e. ₹ 10,00,000/- for not filing the appeal. Accordingly, we dismiss the instant appeal without going into merits of the case. However, the Department is at liberty to file the Miscellaneous Application, if the tax effect is found to be more than the prescribed limited of ₹ 10 lacs or otherwise. 4. In the result, the appeal of the Revenue stands dismissed. The decision is p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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