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| The Tax Publishers2020 TaxPub(DT) 4450 (Del-Trib) : (2020) 077 ITR (Trib) 0307 INCOME TAX ACT, 1961
Section 253
Circular No. 17 of 2019, prescribing monetary limit to file appeal before Tribunal shall also apply retrospectively to pending appeals.
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Appeal (Tribunal) - Maintainability - Lower tax effect -
Revenue challenged order of CIT(A) and assessee challenged appeal of revenue by contending that tax effect would be less than Rs. 50 lakhs and thus, appeal had to be dismissed in the light of the CBDTs Circular No. 17 of 2019, dated 8-8-2019. Held:Circular No. 17 of 2019 shall also apply retrospectively to pending appeals. In that view of the matter, the appeal filed by revenue stood dismissed.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2008-09
IN THE ITAT, DELHI 'C' BENCH
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