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2022 (8) TMI 1339 - AT - Income TaxMaintainability of appeal on low tax effect - Tribunal’s dismissing the appeal of the assessee on account of low tax effect - addition on account of disallowance u/s 40(a)(ia) as in dispute in the Revenue’s appeal was made by the Assessing Officer on the basis of audit objection which was accepted by the Department - HELD THAT:- The appeal of the Revenue filed in this case thus is covered under the category of exception as specified in CBDT Circular No. 3/2018 in clause 10(c) dated 11.07.2018. As rightly contended by the learned DR, this appeal of the Revenue, therefore, is required to be disposed of by the Tribunal on merit and there is a mistake in the order of the Tribunal [2022 (2) TMI 1339 - ITAT AHMEDABAD] in dismissing the same on account of low tax effect. We, therefore, rectify the said mistake by recalling the order of the Tribunal dated 23.02.2022 and restoring the appeal of the assessee on its original number with the direction to the Registry to fix the same for hearing afresh before the regular Bench in due course. Miscellaneous Application filed by the Revenue is allowed.
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