Held, dismissing the appeal, that the appeal was dismissed by the Tribunal on September 26, 2019 on account of low tax effect. Since the monetary limit for filing an appeal had been withdrawn in the Central Board of Direct Taxes Circular No. 23 of 2019, dated September 6, 20191, and special order dated September 16, 20192, the miscellaneous application was filed before the same Tribunal. However, the application was dismissed by order dated March 30, 2022. An appeal from such an order of the Tribunal was not maintainable to the High Court. (AY.2014-15)