TMI Blog2022 (2) TMI 1278X X X X Extracts X X X X X X X X Extracts X X X X ..... vered by exception clause of CBDT Circular or not he is ready to contest the appeal on merit and he has no objection if the order 15.04.2021 is re-called and the appeal is heard on merit. Considering the concessions on the assessee that he is ready to argue the appeal on merit, the order dated 15.04.2021 is recalled and the appeal is fixed for hearing on merit on 31.03.2022. Issuance of separat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue to the fact that monetary limit of tax effect is less than 50 lakhs as fixed by CBDT in Circular No.17 of 2019 dated 08.08.2019. However, the Revenue was given liberty to get the appeal revive if the case is covered by exception clause of CBDT Circular dated 20.08.2018. The ld. Sr. DR for the Revenue submits that though the tax effect involved in the present appeal is Rs.35,25,971/-, however, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is re-called and the appeal is heard on merit. 3. Considering the concessions on the ld.AR for the assessee that he is ready to argue the appeal on merit, the order dated 15.04.2021 is recalled and the appeal is fixed for hearing on merit on 31.03.2022. Issuance of separate notice is dispensed with as the date of hearing was fixed with the consent of both the parties. 4. In the result, Misc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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