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2019 (5) TMI 1676 - AT - Income TaxRestoration of appeal which was dismissed on the ground of Monetary limits for filing of appeals by the Department - HELD THAT:- Although the tax effect was less, however, the matter under dispute was covered by exception provided in para 10(e) of the said circular read with clarification issued by CBDT on 20/08/2018. Case was reopened pursuant to receipt of information from Sales Tax Department Maharashtra that the assessee made alleged bogus purchases from certain entities and therefore, such cases fall within the exception provided under the circular. Liberty was already provided under the order to the revenue to seek recall upon pointing out any exceptions. AR could not controvert the same. Upon perusal, we find force in the argument of Ld. DR since the scope of exception as given in circular No. 03/2018 dated 11/07/2018 has been widened vide clarification F. No 279/Misc. 142/2007-ITJ (Pt) dated 20/08/2018 amending para 10 of the said circular - we are inclined to recall the order with respect to the captioned assessee only without disturbing the order for rest. We order so. The revenue’s appeal stands restored to its original status.
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