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2019 (8) TMI 294 - AT - Income TaxRectification of mistake u/s 254 - dismissal of Revenue’s appeal for tax effect below the prescribed monetary limit - HELD THAT:- It is a matter of record that Revenue’s appeal for Assessment Year 2009-10 in the case on hand was dismissed vide the Tribunal’s order in ITA No.280/Bang/2017 dated 03.08.2018 by relying on the CBDT Circular No.3/2018; that the tax effect involved in the appeal was below the monetary limits prescribed therein. While doing so, the Tribunal was dealing with a cluster of 25 cases comprising 28 appeals; and inadvertently, while disposing off the 28 appeals, failed to note that as per para 10(c) of the said CBDT Circular (supra), Revenue would contest appeals in respect of orders which were the result of the Department’s acceptance of Revenue audit objections, even if the tax effect in such appeal is lower than the prescribed limit; as is the position in the case on hand. In these factual circumstances, as laid out above, we are of the view that an error has inadvertently crept into the Tribunal’s order dated 03.08.2018 for Assessment Year 2009-10 in the case on hand, which is a mistake apparent from the face of the record before us and is rectifiable under section 254(2) of the Act. the very basis of the dismissal of Revenue’s appeal for tax effect below the prescribed monetary limit in the impugned order of the Tribunal was the CBDT Circular No.3/2018; which was placed before the Tribunal in the course of proceedings. Having considered the above CBDT Circular (supra), partly, an error has inadvertently crept into the impugned order of the Tribunal for not having taken cognizance of para 10(c) thereof which, in our view, is rectifiable under section 254(2) of the Act as it is a mistake apparent from the record
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