CBDT circular exception led to recall of the earlier order and restoration of the Revenue's appeal for joint hearing.

The Tribunal recalled its earlier order and restored the Revenue's appeal for joint hearing with the connected cross appeal after noting that the matter was said to fall within the CBDT circular exception for proceedings initiated on the basis of external information. The assessee did not dispute that position and raised no objection to recall so the dispute could be decided on merits. On those facts, the Tribunal found sufficient basis to allow the miscellaneous application and revive the appeal for adjudication together with the cross appeal.

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Issues: Whether the miscellaneous application sought by the Revenue deserved to be allowed and the earlier Tribunal order recalled, with the Revenue's appeal restored for hearing along with the cross appeal.

Analysis: The Tribunal noted that the Revenue's case was stated to fall within the exception in the CBDT circular relating to proceedings initiated on the basis of external information. It was also noted that the assessee did not dispute the position and had no objection to recall of the earlier order for adjudication on merits. In view of these facts, the Tribunal found sufficient basis to recall the earlier order and restore the appeal to its original number for joint hearing with the cross appeal.

Conclusion: The miscellaneous application was allowed and the Revenue's appeal was restored for hearing along with the connected cross appeal.

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