CBDT monetary limit for tax appeals applies to pending matters, leading to withdrawal of low-tax Revenue appeals.

CBDT's revised monetary limit for filing tax appeals, including pending matters, barred pursuit of Revenue appeals where the tax effect fell below the prescribed threshold. The circular dated 08.08.2019 was applied with the earlier retained clauses permitting withdrawal or non-pressing of low-tax appeals, following the Supreme Court principle that such appeals should not be pursued. As the connected cross-objections depended entirely on the Revenue appeals and only supported the appellate orders, they did not survive independently. The Revenue appeals were treated as not maintainable and dismissed as withdrawn, and the cross-objections were dismissed as infructuous.

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Issues: Whether the Revenue appeals and the connected cross-objections were liable to be dismissed in view of the CBDT circular enhancing the monetary limit for filing appeals and the consequent low tax effect.

Analysis: The appeals involved tax effect below the prescribed threshold. The CBDT circular dated 08.08.2019 enhanced the monetary limits and expressly applied to pending appeals, read with the earlier circular and its retained clauses permitting withdrawal or non-pressing of appeals below the specified limit. The order also followed the principle affirmed by the Supreme Court that appeals below the revised monetary limit should not be pursued. Since the cross-objections arose only from the Revenue appeals and merely supported the appellate orders, they did not survive independently.

Conclusion: The Revenue appeals were held to be not maintainable and were dismissed as withdrawn. The connected cross-objections were dismissed as infructuous.

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