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2020 (10) TMI 26 - ITAT JABALPURRestoration of revenue appeal - Miscellaneous Application (MA) by the Revenue in respect of the Order u/s. 254(1) by the Tribunal dated 23/08/2019, dismissing its’ appeal in limine as not pressed/withdrawn in view of section 268A - Denial of natural justice - non-provision of any opportunity, or in any case proper opportunity, of being heard - HELD THAT:- Clause 10(c) states of a case where a revenue audit objection is accepted by the Department. It is this clause which the authorization memo refers to. Circular 3/2018 was later modified by circular 17/2019, dated 08/8/2019, enhancing the monetary limit for appeals before the Tribunal to ₹ 50 lacs. The other terms and conditions of the earlier circular continued to be in force. The filing of the instant appeals, in view of the applicability of cl.10(c) of circular 3/2018, as clarified by the authorization memo, was thus a circumstance attending the filing of the appeals in the instant case. The Tribunal was therefore obliged to have regard thereto. It was open for the Tribunal to, where in doubt, or in order to satisfy itself, or as a matter of abundant caution, require the Revenue to place on record the copy of the revenue audit objection, or make such other inquiry or verification in the matter as deemed fit and proper, i.e., to ascertain if the appeals were indeed excepted or not. We have already stated of the absence of the due process of hearing while disposing these appeals by the Tribunal, so that there was no question of either any objection being raised by the Revenue, or calling for any substantiation therefrom by the Tribunal. Our clear view, dismissal of the Revenue’s appeals by the Tribunal, in view of the authorization memo dated 30.10.2018 on record, clearly stating of the appeal being filed, despite its low tax effect, is, in view of cl.10(c) of the Board circular 3/2018 dated 11.07.2018, a clear case of a mistake manifest on record. We have already clarified that the authorization memo, an official document, can still be subject to verification by the Tribunal so as to satisfy itself, which itself implies having regard thereto, which the law obliges it to. Revenue’s instant applications are, therefore, admissible, and cannot be ousted at the threshold on the ground that no objection raised by the ld. DR at the time of hearing. (also see para 4.1)’ 3.2 No other argument or plea was raised during hearing. As would be apparent, none of the decisions cited, in view of the specific findings by the Tribunal, are applicable or indeed relevant in the instant case. MA decided in principle, in the favour of the Revenue, decide like-wise, and direct restoration of the Revenue’s captioned appeal for being heard and decided on merits.
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