https://www.taxtmi.com/caselaws?id=312263 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. en-us Mon, 05 Oct 2020 00:00:00 +0530 Fri, 09 Feb 2024 10:17:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312263 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. Case-Laws Income Tax Mon, 05 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312263