https://www.taxtmi.com/caselaws?id=456128 The ITAT INDORE recalled its order dated 21.08.2019, dismissing the revenue's appeal due to low tax effect per CBDT Circular no.3/2018. The Tribunal found that the appeal involved an audit objection accepted by the department, qualifying as an exception under the Circular. Consequently, the appeal was restored for fresh hearing and adjudication on merits, with a hearing scheduled for 09.08.2023. The decision emphasizes the Tribunal's authority to recall orders based on exceptions in circulars and the importance of adjudicating appeals on their merits. The judgment was pronounced on 07.07.2023, allowing the Revenue's Misc. application. en-us Fri, 07 Jul 2023 00:00:00 +0530 Mon, 01 Jul 2024 20:03:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456128 The ITAT INDORE recalled its order dated 21.08.2019, dismissing the revenue's appeal due to low tax effect per CBDT Circular no.3/2018. The Tribunal found that the appeal involved an audit objection accepted by the department, qualifying as an exception under the Circular. Consequently, the appeal was restored for fresh hearing and adjudication on merits, with a hearing scheduled for 09.08.2023. The decision emphasizes the Tribunal's authority to recall orders based on exceptions in circulars and the importance of adjudicating appeals on their merits. The judgment was pronounced on 07.07.2023, allowing the Revenue's Misc. application. Case-Laws Income Tax Fri, 07 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456128