2020 (1) TMI 1416

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....0.09.2019 for the assessment year 2009-10. 2. Before me, none to represent the assessee despite service of notice by the ITAT. Therefore, this appeal is being decided on the basis of material available on record and after hearing of the ld. DR for the Revenue. 3. It is seen that the appeal of the Revenue is liable to be dismissed on account of low tax effect in terms of latest CBDT Circular No.1....

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....019 (supra) has amended Para 3 of Circular No.3 of 2018 dated 11-07-2018 thereby enhancing monetary limit of tax effect from Rs. 20 Lakhs to Rs. 50 Lakhs for filing of appeals by the Department before the Tribunal. Thus, without going into merit of the issues raised in the appeal, in view of the CBDT Circular (supra) the present appeal of the Revenue is dismissed on account of low tax effect. 6. ....