Appeal against composite order appeal can be filed even if tax effect is less than limit in any of years

Present application under section 5 of the Limitation Act has been preferred by the applicant – Revenue requesting to condone delay of 68 days caused in preferring Tax Appeal against the impugned order passed by the learned Income Tax Appellate Tribunal dated 29.01.2016 passed in ITA No. 385/Ahd/2011 for A.Y. 2004- 05 by which the learned Tribunal has dismissed the said Appeal as not entertained the said Appeal and has consequently dismissed the said Appeal considering the Circular issued by the CBDT dated 10.12.2015 being Circular No. 21 of 2015 i.e. on the ground that the tax effect in all...