2022 (12) TMI 167

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....BDT Circular No. 17/2019 dated 08.08.2019 and held that the appeal is not maintainable being tax effect below the monitory limit prescribed for filing of the appeal before the ITAT. The Tribunal while deciding the appeal of the revenue has given liberty to the department to file Miscellaneous Application in case the tax effect is found to be more than the monitory limit of Rs. 50,00,000/- or the case falls in any of the exceptions of the CBDT Circular. First, we take up M.A. No. 32/JP/2020 arising out of ITA No. 592/JP/2015 for the assessment year 2010-11. 2. The present Miscellaneous Application has been filed by the revenue for recalling of the Tribunal's order dated 21.08.2019 passed by the Coordinate Bench of the Tribunal in ITA N....

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....4. We have heard rival contentions and also perused the material available on record. From the facts on record, we noticed that appeals filed by the Department in ITA Nos. 592 & 593/JP/2015 for assessment years 2010-11 & 11-12 were dismissed by the Coordinate Bench of the Tribunal by relying upon CBDT Circular No. 17 of 2019 by concluding that the appeals of the department are not maintainable as the monetary limit in these appeals was less than Rs. 50,00,000/-. However, at the time of dismissal of the appeals, the Coordinate Bench had given liberty to the Department to file Miscellaneous Application in case the tax effect in these appeals are found to be more than Rs. 50,00,000/- or the case falls in any of the exceptions of the circular. ....