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TMI Blog2024 (11) TMI 1273X X X X Extracts X X X X X X X X Extracts X X X X ..... iven. The issue involved herein is no longer resintegra and present Income Tax Appeal stands allowed keeping in view non-existence of exception clause as well as monitory limit as per Circulars dated 15.03.2024 read with Circular dated 17/09/2024. Accordingly, order dated 31/05/2022 passed in M.A. Nos. 11 and 12/JAB/2020 (Annexure A/7) is hereby set aside. - Hon'ble Shri Justice Sushrut Arvind Dharmadhikari And Hon'ble Smt. Justice Anuradha Shukla For the Appellant : Ms. Uma Parashar Advocate For the Respondents : Shri Siddharth Sharma Senior Standing Counsel Through V.C. And Shri Subham Manchani Advocate ORDER The instant appeal under Section 260-A of Income Tax Act, 1961 has been preferred by the appellant being aggrieved by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artly allowed vide order dated 26.06.2019. The Revenue challenged the said order by way of filing appeals before Income Tax Appellate Tribunal which were dismissed on 11.12.2019 on the ground of maintainability reasons for tax effect being less than 50 lakhs in appeals in the light of circular No. 17/2019, dated 08/08/2019 issued by CBDT. Thereafter, the respondent filed Miscellaneous Appeal registered as M.A11/JAB/2020 and M.A12/JAB/2020 for both the assessment years before the ITAT stating therein that the ITAT has erred in dismissing the appeal filed by the department without going into the merits of the case and appeal was maintainable being covered under exceptional clause 10(c) given in Circular dated 08.08.2019 regarding acceptance o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amended by Circular No. 09/2024, vide order dated 17.09.2024 issued by CBDT has superseded all the earlier circular and audit objection related case is no longer under the exceptional clause. 5. Heard. 6. The only controversy seems to be involved in the case as to whether the appeals filed by the Revenue before the ITAT would be entertainable under clause 10(c) of the Circular No. 17/2019, dated 08/08/2019, issued by the CBDT. 7. On perusal of the circular dated 15.03.2024, which was later on, amended by Circular No. 09/2024, vide order dated 17.09.2024 issued by CBDT supersedes the circular dated 11.07.2018 and 08.08.2019, it is seen that it does not provide exception clause wherein the appeal can be filed notwithstanding that the tax effe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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