https://www.taxtmi.com/caselaws?id=402505 The appeal under Section 260A of the Income Tax Act, 1961, challenging the Income Tax Appellate Tribunal's order was dismissed. The Tribunal allowed the Department to withdraw the appeal due to the tax effect being less than 50 lacs. The issue of recalling the order and restoring the appeal based on exceptional conditions specified in a circular was considered. The Tribunal found the impugned order not maintainable due to lack of proper opportunity for the Revenue to raise objections, leading to the dismissal of the appeal without jurisdictional or legal errors noted. en-us Tue, 01 Dec 2020 00:00:00 +0530 Mon, 04 Jan 2021 13:10:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402505 The appeal under Section 260A of the Income Tax Act, 1961, challenging the Income Tax Appellate Tribunal's order was dismissed. The Tribunal allowed the Department to withdraw the appeal due to the tax effect being less than 50 lacs. The issue of recalling the order and restoring the appeal based on exceptional conditions specified in a circular was considered. The Tribunal found the impugned order not maintainable due to lack of proper opportunity for the Revenue to raise objections, leading to the dismissal of the appeal without jurisdictional or legal errors noted. Case-Laws Income Tax Tue, 01 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402505