CBDT monetary limit for appeals applied to pending cases, making the Revenue's appeal not maintainable and dismissed.

The ITAT Delhi held that the Revenue's appeal was not maintainable because the tax effect fell below the revised monetary threshold under CBDT circulars, which were applied to pending appeals as well. The Departmental Representative also did not press the appeal. On that basis, the appeal was dismissed.

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Issues: Whether the Revenue's appeal was maintainable in view of the CBDT's enhanced monetary limit for filing appeals, and whether it was liable to be dismissed.

Analysis: The appeal was found to involve tax effect below the revised monetary threshold prescribed by the CBDT circulars. The updated limit was held applicable to pending appeals as well. In addition, the departmental representative did not press the appeal.

Conclusion: The appeal was held to be not maintainable and was dismissed.

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