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<h1>ITAT dismisses Revenue's appeal for non-compliance with pecuniary limit</h1> The ITAT New Delhi dismissed the Revenue's appeal for not complying with the pecuniary limit set by CBDT Circular No. 21/2015, without considering the ... Maintainability of appeal - monetary appeal - pecuniary limit for preferring the appeal by the Revenue before the ITAT - Held that:- Undisputedly, the present appeal has been preferred by the Revenue in violation of CBDT Circular No. 21/2015 dated 10.12.2015, wherein the pecuniary limit for preferring the appeal by the Revenue before the ITAT has been prescribed beyond ₹ 10 lacs. The above circular on pecuniary limit has now statutory force within the provisions of section 268A of the IT Act, hence, the present appeal is not maintainable. The present appeal preferred by the Revenue in violation of CBDT Circular No. 21/2015 (supra) is not maintainable and hence, the same is dismissed. The ITAT New Delhi dismissed the Revenue's appeal as not maintainable due to violation of CBDT Circular No. 21/2015, which sets a pecuniary limit of Rs. 10 lakhs for appeals. The appeal was not disposed of on merits and has no judicial precedence. (2016 (7) TMI 1453 - ITAT NEW DELHI)
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