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    <title>2022 (2) TMI 1278 - ITAT SURAT</title>
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    <description>The Tribunal allowed the Revenue&#039;s Miscellaneous Application, recalling the order dismissing the appeal due to the tax effect being less than the specified limit. The appeal was scheduled for a hearing on merit as the tax effect fell under an exception clause of a CBDT Circular, allowing revival despite the initial dismissal. The Authorized Representative for the assessee agreed to contest the appeal on merit, leading to the order being recalled and the appeal set for a hearing on 31.03.2022, with both parties consenting to the date without further notice.</description>
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