Tax effect below prescribed monetary limit made the departmental appeal not maintainable under the Board circular.

An appeal was treated as not maintainable because the tax effect was below the monetary limit prescribed in the applicable Board circular governing departmental appeals. On that basis, the tribunal applied the circular to bar continuation of the appeal and dismissed it.

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Issues: (i) Whether the appeal was maintainable in view of the tax effect being below the prescribed monetary limit under the Board circular.

Issue (i): Whether the appeal was maintainable in view of the tax effect being below the prescribed monetary limit under the Board circular.

Analysis: The tax effect in the appeal was stated to be below the prescribed limit. On that basis, the appeal was treated as not maintainable under the applicable circular governing monetary limits for departmental appeals.

Conclusion: The appeal was not maintainable and was dismissed.

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