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Issues: Whether the revenue appeal was liable to be dismissed in limine on the ground of low tax effect under CBDT Circular No. 17/2019 dated 08.08.2019 and the subsequent clarification dated 20.08.2019.
Analysis: The disputed tax effect was below the monetary limit prescribed by CBDT for filing appeals before the Tribunal. The subsequent clarification made it clear that the revised limits applied retrospectively to pending appeals as well. The circular was binding on the tax authorities, and no exception to its application was shown on the facts of the case.
Conclusion: The revenue appeal was not maintainable due to low tax effect and was dismissed in limine without examination of the merits.
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