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2020 (3) TMI 1277 - ITAT AMRITSARMaintainability of appeal - low tax effect - Appeals filed by the Revenue Department as dismissed as withdrawn, however the liberty was granted to the Revenue Department to seek recall of the order, in case it realized that the captioned appeal falls within the exceptions as prescribed in the Circular No. 03/2018 and/or having involved the tax effect more than ₹ 50 Lakh - Revenue department sought recall of the order of the tribunal on the ground that the captioned appeals fall under the aforesaid exception as the addition was based on penny stock. HELD THAT:- On specific query, Ld. AR Sh. Ashwani Kalia along with Mr. Kapil Aggarwal Ld. Chartered Accountants does not controvert the findings of the CBDT and/or claim of the revenue and expressed no objection to recall of the order 23-08-2019 [2019 (8) TMI 1621 - ITAT AMRITSAR]under challenge as requested in the instant miscellaneous applications. Considering the peculiar facts and circumstance, as the case of the assessee falls under the exception in view of the CBDT clarification dated 16.09.2019 and ends of justice, recalling of the order dated 23rd August, 2019 passed by the Co-ordinate Bench is warranted, hence ordered accordingly. Miscellaneous Applications filed by the Revenue Department stands allowed.
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