https://www.taxtmi.com/caselaws?id=292135 The appeals filed by the Revenue against CIT(A) orders for various assessees were dismissed by ITAT Delhi. The Revenue's appeals had a tax effect below Rs. 50 lakhs, falling under the monetary limit set by Circular No. 17/2019 issued by CBDT. The ITAT held that the circular applied to pending appeals, including the present case, and deemed the appeal not maintainable. The Revenue was given the liberty to file a miscellaneous application if certain conditions were met. The decision was based on the binding nature of the circular and the need to manage litigation effectively. en-us Mon, 14 Oct 2019 00:00:00 +0530 Tue, 08 Dec 2020 10:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292135 The appeals filed by the Revenue against CIT(A) orders for various assessees were dismissed by ITAT Delhi. The Revenue's appeals had a tax effect below Rs. 50 lakhs, falling under the monetary limit set by Circular No. 17/2019 issued by CBDT. The ITAT held that the circular applied to pending appeals, including the present case, and deemed the appeal not maintainable. The Revenue was given the liberty to file a miscellaneous application if certain conditions were met. The decision was based on the binding nature of the circular and the need to manage litigation effectively. Case-Laws Income Tax Mon, 14 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292135