TMI Blog2020 (2) TMI 1435X X X X Extracts X X X X X X X X Extracts X X X X ..... ELD THAT:- During the course of hearing, assessee sought an adjournment on the ground that he would like to submit the details that no bogus Long Term Capital Gain was claimed by the assessee and the hearing was adjourned to 17/04/2020. However, after sometime, before raising the Court, he submitted that assessee would like to take benefit of new Kar Vivad Samadhan Scheme introduced two-three days ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, then Revenue would not file any appeal before the Tribunal. Since according to the Tribunal, the tax effect on relief granted by the CIT(A) was less than the monetary limit provided by the Circular, hence appeal was dismissed as not maintainable. 3. The Revenue in its application pleaded that after the issuance of Circular, the Board has clarified vide Circular dated 06/09/2019 and 16/09/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... O vs.Ambrish Chandra Sharma HUF Asst.Year - 2014-15 5. Considering the stand of the ld.counsel for the assessee as well as the pleadings made by the Revenue in the miscellaneous application, we recall the order of the Tribunal passed in ITA No.2484/Ahd/2018 for AY 2014-15 dated 14/08/2019 and restore the appeal to its original number. Registry is directed to list the appeal for hearing on 27/04 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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