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<h1>ITAT Mumbai: Revenue's Application Granted to Recall Order Due to CBDT Circular</h1> The Appellate Tribunal ITAT Mumbai allowed the Revenue's Miscellaneous Application to recall an order due to the tax effect falling below the CBDT ... Maintainability of appeal on low tax effect - Revenue has submitted that the appeal of the Revenue is covered by exception specified in clause (e) of Para 3 of amended CBDT Circular dated 20.08.2018 - HELD THAT:- We find merit in the stand of Revenue that the case in hand is covered by the exception specified in clause (e) of Para 3 of amended CBDT Circular dated 20.08.2018. Therefore, we deem it fit and proper to recall our order. The Registry is directed to post the appeal of the Revenue in the regular course. Miscellaneous applications of the Revenue is allowed. The Appellate Tribunal ITAT Mumbai allowed the Miscellaneous Application by the Revenue to recall an order dated 21.08.2018 due to the tax effect being below the monetary limit specified in a CBDT Circular. The appeal of the Revenue was found to be covered by an exception in the amended CBDT Circular, and the Tribunal directed the appeal to be posted in the regular course.