Tribunal dismisses revenue's appeal, citing CBDT circular and SC principles, stresses adherence to monetary limits, allows rectification.

The Tribunal dismissed the revenue's appeal due to non-maintainability as per the CBDT circular and Supreme Court principles. The decision emphasized adherence to monetary limits set by circulars and allowed for rectification of errors in appeal dismissals.

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Issues:
1. Condonation of delay in filing appeal due to COVID-19 lockdown.
2. Maintainability of appeal based on monetary limit set by CBDT circular.
3. Application of CBDT circular No. 17/2019 for appeals with tax effect below a certain threshold.
4. Request for liberty to seek recall of dismissal of appeal based on exceptions.

Issue 1: Condonation of delay in filing appeal due to COVID-19 lockdown
The revenue filed an appeal against the order of the CIT(A) after a delay of 346 days. The revenue attributed the delay to the nationwide lockdown for the COVID-19 pandemic, which led to the closure of government offices and limited workforce. The revenue also mentioned engagement in implementing the Vivad Se Viswas Scheme as a reason for the delay. The delay was condoned by the Tribunal, considering the exceptional circumstances of the COVID-19 lockdown and the closure of government offices.

Issue 2: Maintainability of appeal based on monetary limit set by CBDT circular
The revenue was aggrieved by the CIT(A)'s order granting relief on interest payment. The assessee argued that the appeal was not maintainable as the relief granted was below the monetary limit set by CBDT circular No. 17/2019. The circular specified that appeals should not be filed for tax effects below a certain threshold. The Tribunal found that the appeal fell below the specified threshold and, therefore, was not maintainable.

Issue 3: Application of CBDT circular No. 17/2019 for appeals with tax effect below a certain threshold
The CBDT circular No. 17/2019 provided guidelines for not filing appeals against decisions favoring taxpayers when the tax involved is below a certain limit. The circular aimed to provide relief to taxpayers in cases where the overall tax effect was below the specified threshold. The Tribunal emphasized that the circular enhanced monetary limits and applied to pending appeals at the time of its issuance.

Issue 4: Request for liberty to seek recall of dismissal of appeal based on exceptions
The CIT D.R. requested the Tribunal to allow pointing out cases that were wrongly included in the dismissed appeal, either due to miscalculation of tax effect or other valid reasons. The Tribunal accepted this request, granting liberty to identify cases that were inadvertently included in the dismissed appeal and needed further verification. This decision aligned with the principles established by the Hon'ble Supreme Court in a relevant case.

In conclusion, the Tribunal dismissed the revenue's appeal based on the non-maintainability as per the CBDT circular and the principles laid down by the Hon'ble Supreme Court. The decision highlighted the importance of adhering to monetary limits set by circulars and providing opportunities to rectify errors in appeal dismissals.

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