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2 orders · Page 1 of 1
The Tribunal dismissed the Revenue's appeal as not maintainable, acknowledging the applicability of the CBDT circular on monetary limits for appeals. The Revenue can seek restoration if the circular is shown to be inapplicable.
The ITAT condoned the delay in filing the appeal before the CIT(A) and directed the CIT(A) to grant an opportunity of hearing and consider the evidence to be filed by the assessee.