https://www.taxtmi.com/caselaws?id=468338 Departmental appeals before the ITAT are not maintainable where the tax effect is below the monetary limit prescribed by the applicable CBDT circular, unless a recognised exception applies. The Tribunal noted that the Revenue's appeal fell below the Rs. 50 lakh threshold under CBDT Circular No. 17/2019, and the Departmental Representative could not show that any exception was attracted. Applying the binding administrative instruction on low-tax-effect appeals, the Tribunal treated the appeal as not maintainable and dismissed it as withdrawn. en-us Wed, 09 Jun 2021 00:00:00 +0530 Wed, 29 Apr 2026 12:16:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468338 Departmental appeals before the ITAT are not maintainable where the tax effect is below the monetary limit prescribed by the applicable CBDT circular, unless a recognised exception applies. The Tribunal noted that the Revenue's appeal fell below the Rs. 50 lakh threshold under CBDT Circular No. 17/2019, and the Departmental Representative could not show that any exception was attracted. Applying the binding administrative instruction on low-tax-effect appeals, the Tribunal treated the appeal as not maintainable and dismissed it as withdrawn. Case-Laws Income Tax Wed, 09 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468338