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    <title>2023 (4) TMI 646 - ITAT MUMBAI</title>
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    <description>The Appellate Tribunal ITAT Mumbai recalled its order dismissing the Revenue&#039;s appeal due to low tax effect in ITA No.3238/Mum/2019 for assessment years 2010-11. The Department successfully argued for the recall based on the assessment being reopened from information obtained from an external agency, falling under an exception mentioned in a CBDT communication. The Tribunal, upon considering the submissions, decided to restore the appeal, instructing the Registry to schedule a hearing after serving notice to both parties.</description>
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      <description>The Appellate Tribunal ITAT Mumbai recalled its order dismissing the Revenue&#039;s appeal due to low tax effect in ITA No.3238/Mum/2019 for assessment years 2010-11. The Department successfully argued for the recall based on the assessment being reopened from information obtained from an external agency, falling under an exception mentioned in a CBDT communication. The Tribunal, upon considering the submissions, decided to restore the appeal, instructing the Registry to schedule a hearing after serving notice to both parties.</description>
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