Tribunal dismissed the miscellaneous application of the Revenue on the ground that original appeals were dismissed by the Tribunal on 26th Sept. 2019 on account of low tax effect and the CBDT issued special Circular No. 23 of 2019, dt. 6th Sept., 2019 and special order dt. 16th Sept., 2019 before passing the order by the Tribunal. Further, appellant had the right to prefer an appeal before this Court against the order dt. 26th Sept., 2019 passed by the Tribunal in ITA No. 205/Ctk/2019-But the order passed under s. 254(2) in the miscellaneous application is not appealable one, because, the order so passed under S. 254(2) cannot be covered under the expression every order passed in the appeal, as has been mentioned under S. 260A,thereby, the income-tax appeal is not maintainable. At best, the appellant could have taken other remedies available under the provisions of law.  (AY. 2014-15)