Low tax effect appeals dismissed as CBDT monetary limit applied to pending Revenue challenges

Revenue appeals were dismissed because the tax effect in each matter fell below the monetary limit prescribed under the CBDT circular. The Tribunal held that the circular applied to pending appeals, so the departmental challenges to the Commissioner (Appeals) orders could not be pursued. The operative effect was that low-tax-effect appeals were not entertained in view of the applicable monetary threshold.

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Outcome: Revenue appeals challenging the orders of the Commissioner (Appeals) were dismissed as the tax effect in each appeal was below the monetary limit prescribed by the CBDT circular, which was held applicable to pending appeals.

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