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2021 (3) TMI 864 - AT - Income TaxRectification of mistake u/s 254 - non maintainability of appeal on low tax effect - Department is seeking recalling of the said order in view of the subsequent circular dated 6th September, 2019 and Special Order of CBDT dated 16th September, 2019 - HELD THAT:- It is pertinent to note that the subsequent Circular No. 23 of 2019 dated 6th September, 2019 as well as the Special Order dated 16th September, 2019 are the subsequent developments and not in existence at the time of passing the impugned order. Therefore, these subsequent Circular and Special Order of the CBDT cannot be applied to the impugned order dated 21.08.2019. Thus the Tribunal has taken a view that the CBDT Circular No. 23 dated 6th September, 2019 as well as the CBDT Special Order dated 16th September, 2019 do not apply in the instant case as the same were not in existence at the relevant point of time of passing the impugned order. Accordingly in view of the earlier order of this Tribunal and to maintain the rule of consistency, we hold that the non-consideration of subsequent circular issued by the CBDT as well as Special Order of the CBDT would not constitute an apparent mistake on record of the impugned order dated 21.08.2019 which can be rectified under section 254(2) of the Act. Hence the Miscellaneous Application filed by the revenue is not maintainable.
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