2019 (8) TMI 294

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt of the tax effect being below the prescribed monetary limits as prescribed by CBDT Circular No.3/2018 dated 11.07.2018. 2. In this MP, Revenue contends as under:- 2.2 The learned DR for Revenue was heard in the matter. It was prayed that in view of the above submissions in the MP (supra), the Tribunal's order in ITA No.280/Bang/2017 dated 03.08.2018 be recalled in terms of para 10(c) of the CBDT Circular No.3/2018 dated 11.07.2018; which Tribunal omitted to consider when passing the impugned order. It is submitted that the Tribunal relied on this CBDT Circular (supra), filed before it, to dismiss Revenue's appeal as the tax effect involved in the case on hand was below the prescribed monetary limits as prescribed therein. However, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....atter of record that Revenue's appeal for Assessment Year 2009-10 in the case on hand was dismissed vide the Tribunal's order in ITA No.280/Bang/2017 dated 03.08.2018 by relying on the CBDT Circular No.3/2018; that the tax effect involved in the appeal was below the monetary limits prescribed therein. While doing so, the Tribunal was dealing with a cluster of 25 cases comprising 28 appeals; and inadvertently, while disposing off the 28 appeals, failed to note that as per para 10(c) of the said CBDT Circular (supra), Revenue would contest appeals in respect of orders which were the result of the Department's acceptance of Revenue audit objections, even if the tax effect in such appeal is lower than the prescribed limit; as is the position in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Assessment Year 2009-10 for consideration and adjudication of the issues raised in the grounds of appeal put forth by Revenue. We hold and direct accordingly. 4. The Registry is directed to fix Revenue's appeal in ITA No.280/Bang/2017 for Assessment Year 2009-10 in due course by issue of notices to the parties. 5. In the result, Revenue's Miscellaneous Petition for Assessment Year 2009-10 is allowed. Order pronounced in the open court on 02nd August, 2019. ============= Document 1 1. The Hon'ble ITAT, vide its order dated 03.08.2018, has disposed 28 appeals through a single order and dismissed all the appeals field by Revenue in view of low tax effect involved in the cases in accordance with the CBDT Circular No. 03/2018....