https://www.taxtmi.com/caselaws?id=419621 The Tribunal granted condonation of delay in filing an appeal due to the COVID-19 lockdown, allowing the appeal for adjudication. However, the appeal was dismissed as non-maintainable based on the monetary limit specified in CBDT Circular No.17/2019 regarding the deletion of an addition from interest on fixed deposits under sections 80P(2)(a)(i)/80P(2)(d) of the Income Tax Act. The Tribunal emphasized adherence to circulars and policies for appeal filings, dismissing the revenue's appeal in line with the circular's guidelines and judicial precedents. en-us Wed, 09 Mar 2022 00:00:00 +0530 Tue, 15 Mar 2022 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419621 The Tribunal granted condonation of delay in filing an appeal due to the COVID-19 lockdown, allowing the appeal for adjudication. However, the appeal was dismissed as non-maintainable based on the monetary limit specified in CBDT Circular No.17/2019 regarding the deletion of an addition from interest on fixed deposits under sections 80P(2)(a)(i)/80P(2)(d) of the Income Tax Act. The Tribunal emphasized adherence to circulars and policies for appeal filings, dismissing the revenue's appeal in line with the circular's guidelines and judicial precedents. Case-Laws Income Tax Wed, 09 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419621