2021 (2) TMI 211

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....ent And Shri M. Balaganesh, AM For the Assessee : Miss Manshi Padhiar, AR For the Revenue : Shri Brajendra Kumar, DR ORDER PER JUSTICE P P BHATT (PRESIDENT): By virtue of this Miscellaneous Application, the Revenue seeks to recall the order passed by this Tribunal in ITA No.2338/Mum/2019 dated 21/08/2019 for A.Y.2010-11 on the ground that this Tribunal had dismissed the appeal of th....

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.... Revenue is prevented from filing of appeals mechanically and the appeal should be preferred only on merits of the case. In this regard, she placed reliance on the co-ordinate bench decision of Kolkata Tribunal in the case of ACIT vs ABCI Infrastructure Pvt Ld in ITA No. 1788/Kol/2016 dated 31.8.2018. 3. We have heard rival submissions and perused the materials available on record. The ld. DR h....

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.... had dismissed the appeal of the Revenue on the ground that it is below the monetary limits prescribed by CBDT for preferring appeals by the Revenue before us. On a conjoint reading of Circular No.5/2017 dated 23/01/2017 and Circular No.21/2015 and 08/2016 issued by CBDT, we find that if the case falls in any of the exceptions provided in the said Circulars, the said monetary limits prescribed for....

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.... dispute before us in the Miscellaneous Application preferred by the Revenue. Hence, we are not inclined to entertain the argument of the ld. AR in the Miscellaneous Application proceeding. At the cost of repetition, we would like to state that the Revenue Audit Objection has been accepted by the department which had ultimately triggered initiation of re-assessment proceedings, is already on recor....