2017 (3) TMI 1825

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.... Petitioner by: Sh.R. Clement Ramesh Kumar, Addl.CIT Respondent by: None ORDER N.R.S. Ganesan,  The Revenue has filed the present Miscellaneous Petition on the ground that the Circular No.21/2015 of CBDT is not applicable to the appeal of the Revenue. 2. Shri R. Clement Ramesh Kumar, the Ld. Departmental Representative, submitted that this Tribunal dismissed the appeal on the g....

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....of Rs. 8,96,000/- being the sum paid to Cochin Port Trust towards port charges. Admittedly, the appeal was not filed on the basis of audit objection. The assessment was reopened on the basis of audit objection. On perusal of the approval granted by the Principal Commissioner of Income Tax under Rule 15 of Appellate Tribunal Rules, 1963, it appears that the appeal was filed in the regular course an....