https://www.taxtmi.com/caselaws?id=446644 The ITAT Chandigarh dismissed appeals with tax effect below Rs. 50 lakhs following CBDT Circular No. 17/2019. The Tribunal noted that appeals should not be filed where tax effect does not exceed Rs. 50 lakhs, referencing the Ahmedabad Bench's disposal of 628 appeals. However, the Tribunal granted liberty to parties to move for recall if appeals fall under exceptions in paragraphs 10 or 11 of the Circular, acknowledging possible errors in calculating tax effect. Appeals may be recalled and heard on merits if satisfied. en-us Fri, 18 Aug 2023 00:00:00 +0530 Fri, 08 Dec 2023 14:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446644 The ITAT Chandigarh dismissed appeals with tax effect below Rs. 50 lakhs following CBDT Circular No. 17/2019. The Tribunal noted that appeals should not be filed where tax effect does not exceed Rs. 50 lakhs, referencing the Ahmedabad Bench's disposal of 628 appeals. However, the Tribunal granted liberty to parties to move for recall if appeals fall under exceptions in paragraphs 10 or 11 of the Circular, acknowledging possible errors in calculating tax effect. Appeals may be recalled and heard on merits if satisfied. Case-Laws Income Tax Fri, 18 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446644