CBDT monetary limit exception justified recall of the earlier order in the Revenue's miscellaneous application.

Where the tax effect was below the usual monetary limit for appeal maintainability, the Tribunal held that the matter fell within clause (e) of paragraph 3 of the amended CBDT circular dated 20.08.2018. On that basis, it found sufficient cause to recall its earlier order dated 21.08.2018. The miscellaneous application was therefore allowed, and the Revenue obtained recall of the prior order.

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Issues: Whether the Revenue's miscellaneous application seeking recall of the earlier order was liable to be allowed on the ground that the appeal fell within the exception to the monetary limit prescribed by the CBDT circular.

Analysis: The application was founded on the contention that, although the tax effect was below the prescribed monetary limit for maintainability of appeals, the case attracted clause (e) of para 3 of the amended CBDT circular dated 20.08.2018. The Tribunal accepted that the matter was covered by the stated exception and found sufficient cause to recall the earlier order passed on 21.08.2018.

Conclusion: The recall was justified and the miscellaneous application was allowed in favour of the Revenue.

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