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2022 (5) TMI 1598 - ITAT CHANDIGARHRectification of mistake - maintainability of appeal before ITAT on low tax effect - as per DR appeal of the Department was dismissed by considering the low tax effect while the tax effect in this case was above the monetary limit as prescribed - HELD THAT:- After considering the submissions of both the parties and the material available on the record it is noticed that inadvertently and due to oversight the tax effect in the aforesaid referred to departmental appeal was wrongly considered as less than Rs. 50,00,000/- and the appeal of the Department was dismissed by keeping in view the CBDT Circular No. 17/2019 dt. 08/08/2019. As the mistake is apparent from the record, therefore, we recall the order [2019 (8) TMI 1885 - ITAT CHANDIGARH] and direct the Registry to fix the said appeal on 27/07/2022 before the regular Bench.
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