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2020 (12) TMI 400 - AT - Income TaxMonetary limit for maintaining the appeal of Department - Rectification of mistake - HELD THAT:-In the instant case, we find that the appeal was filed by the Revenue on 11.02.2019 and therefore, the present appeal was not filed pursuant to special order of the CBDT dated 16.09.2019 and as the matter didn’t fall in any exception as so prescribed by the CBDT in its earlier circular dated 8.8.2019 and the special order doesn’t apply in the instant case, the appeal was rightly dismissed by the Coordinate Bench on account of low tax effect in light of CBDT’s circular dated 8.8.2019. We find that both CBDT Circular no. 23 of 2019 and special order dated 16.09.2019 were not in existence and thus not part of the record at the time when the matter was heard on 20.08.2019 or at the time of passing of order by the Tribunal on 22.08.2019 and therefore, non-consideration of subsequent CBDT Circular and the special order so passed by the CBDT is not a mistake apparent from record which can be rectified within the narrow compass of section 254(2) of the Act. Miscellaneous application so filed by the Revenue is not maintainable and is hereby dismissed in light of aforesaid discussion.
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