TMI Blog2020 (1) TMI 1402X X X X Extracts X X X X X X X X Extracts X X X X ..... be examined on merit. Simply the appeal would not be filed because the case falls within the exceptional clause of the CBDT Instruction for not filing the appeal where the tax effect by virtue of relief granted by the CIT(A) is less than the monetary limit for filing such appeals. In other words, the Department has to assess the merits of the dispute involved and they will not file further appeal against the order of the CIT(A) or ITAT in a mechanical manner. Department has not brought any substantial material on the record pointing out that appeal was filed after evaluation of merit on the issues involved. It sought to recall the order of the Tribunal merely on the basis of audit objection, which is not sufficient for recalling the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... BDT Instruction bearing No.5/2017 dated 23/01/2017. This instruction provides that even if an assessment is being reopened on account of audit objection but the additions are deleted by the CIT(A) on merit, then for the purpose of challenging order of CIT(A) in further appeal the case would be required to be examined on merit. Appeal would not be simply filed because the case falls within the exceptional clause of the CBDT Instruction for not filing the appeal where the tax effect by virtue of relief granted by the CIT(A) is less than the monetary limit for filing such appeals. In other words, the Department has to assess merits of the dispute involved and they will not file further appeal against order of the CIT(A) or ITAT in a mechanical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat this audit objection has been accepted by the Department. We have no such record before us. 9. In the circumstances, we find that this is an attempt to get over the binding Circulars and in any case we shall not allow the Revenue to get over them in this manner. The Circulars continue to bind the Revenue and if they contain any conditions, whether such conditions are attracted or not would have to be proved and established by the Revenue. Once there is no such record before us, we do not countenance the oral request of Mr. Pinto. Consequently, we do not see any reason to entertain this appeal. It is dismissed. 6. The Ld.DR was unable to controvert the above position. 7. On due consideration of all these facts, Circulars of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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