CBDT monetary limit for departmental appeals barred the Revenue's appeal because the tax effect was below the threshold.

The Tribunal applied the CBDT monetary limit for departmental appeals and found that the tax effect was below the enhanced threshold under Circular No. 17/2019, which amended Circular No. 3/2018. As the appeal did not fall within any stated exception to the circular, the Revenue's appeal was held not maintainable and was dismissed without examining the merits of the additions.

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Issues: Whether the Revenue's appeal was maintainable in view of the CBDT circular prescribing the monetary limit for departmental appeals.

Analysis: The tax effect involved in the appeal was below the enhanced monetary limit prescribed by CBDT Circular No. 17/2019 dated 08.08.2019, which amended Circular No. 3/2018 dated 11.07.2018 and raised the threshold for filing appeals before the Tribunal. The Tribunal declined to enter into the merits of the additions and held that the appeal did not fall within the stated exceptions to the circular.

Conclusion: The Revenue's appeal was not maintainable on account of low tax effect and was dismissed.

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