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TMI Blog2020 (1) TMI 1400X X X X Extracts X X X X X X X X Extracts X X X X ..... ER PER WASEEM AHMED, ACCOUNTANT MEMBER: By this Miscellaneous Application, the Revenue has requested for recalling of the common order dated 29/01/2019 passed by the ITAT Ahmedabad Bench 'A' in ITA No. 69/Ahd/2019 for AY 2010-11, dismissing appeal of the Department due to low tax effect. 2. Ld. AR Shri Parin Shah, appeared for the Assessee. Ld.DR Dileep Kumar Sr.DR appeared for the Department. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nable before the Tribunal. 4. It has been further pleaded that Instruction No.3/2018 contains exceptional clause at Sl.No.8 of the Instruction. According to sub-clause (c) of clause 8 if a Revenue audit objection has been accepted by the Department, then the appeals of such issues would be contested on merit and will not be withdrawn by virtue of these instructions. Since it was a case, reopened ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment 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. The relevant para-3 of Circular No.17 reads as under:- "3. However, it has been noticed that para 8(c) of Circular No.21/2015, regarding cases where addition made on account of Revenue Audit Objection is deleted, is being erroneously interpr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... discussion of the Hon'ble Bombay High Court has held as under: "8. It is conceded that while seeking to restore Income Tax Appeal No.254 of 2013 on the file of this Court, neither the Revenue's Circular dated 11-7-2018 is referred nor any condition therein. If the condition now relied upon is with regard to the Revenue Audit Objection, then, mere raising of this objection in terms of this Circu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Board, i.e. Circular No.5 of 2017 in the light of Hon'ble Bombay High Court decision, we are of the view that 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 Tribunal o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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