Monetary litigation threshold bars low-value Revenue appeals from merit review, including in pending matters.

Revenue appeals falling below the applicable monetary threshold under the prevailing litigation policy are not to be pursued on merits. The Tribunal applied the Board's circular clarifying that the enhanced limit also governed pending matters, and where departmental withdrawal instructions were on record, the appeals were treated as withdrawn. In the remaining matters, the appeals were dismissed on the basis of the revised monetary limit without examination of the substantive tax issues.

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Issues: Whether the Revenue appeals were liable to be dismissed or treated as withdrawn in view of the Board's litigation policy and the enhanced monetary limit.

Analysis: The appeals involved amounts below the revised monetary threshold. The departmental record showed withdrawal instructions in one set of matters, and in the other the Tribunal applied the Board's litigation policy, including the circular clarifying that the enhanced monetary limit governed pending cases as well. On that basis, the appeals were not examined on merits.

Conclusion: The Revenue appeals were dismissed as withdrawn or dismissed on the basis of monetary limit, without adjudication on merits.

Ratio Decidendi: Revenue appeals falling below the applicable monetary limit under the prevailing litigation policy are not to be pursued on merits and may be dismissed or treated as withdrawn, including in pending matters.

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