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2022 (9) TMI 1510 - ITAT COCHINMaintainability of appeal on low tax effect - Revenue seeks to recall of the order of Tribunal dismissing the appeals of the Revenue in view of low tax effect - DR has placed on record copy of Revenue Audit Objection and contended that the same falls within the exceptions referred to in the CBDT Circular No.3/2018, to recall the order of the Tribunal. HELD THAT:- Tribunal while disposing of the appeal of the Revenue, has given liberty to the Revenue to move an application for recalling the impugned order of the Tribunal, if the Revenue fulfills any of the exceptions referred to in the CBDT Circular No.03/2018 dated 11.07.2018. Admittedly, the Revenue Audit Objection placed on record by the learned DR, falls within the exceptions referred to in the CBDT Circular. Accordingly, we recall the impugned order of the Tribunal and post this case for hearing on 14.10.2022 or immediate next date of hearing, when this Bench functions.
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