Enhanced monetary limit for departmental appeals rendered the Revenue's appeal not maintainable for low tax effect.

CBDT Circular No. 17/2019 enhanced the monetary limit for departmental appeals, and the revised threshold was applied to pending matters as well. Where the tax effect in the Revenue's appeal fell below the prescribed limit and this position was not disputed, the appeal was treated as not maintainable. The operative effect was dismissal of the departmental appeal for low tax effect.

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

Analysis: The appeal involved tax effect below the revised monetary limit prescribed by Circular No. 17/2019 dated 08.08.2019. The circular was applied to pending appeals as well, and the Departmental Representative did not dispute that the tax effect was below the prescribed threshold.

Conclusion: The appeal was held to be not maintainable and was dismissed on the ground of low tax effect.

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