2020 (1) TMI 1402

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.... For the Assessee : Shri Bharat Shah, AR ORDER PER RAJPAL YADAV, JUDICIAL MEMBER: Present Misc. Application is filed by Revenue seeking recall of order of the Tribunal passed in ITA No.324/Ahd/2019 dated 26.7.2019, vide which the Tribunal summarily dismissed appeal of the Department included in the group of cases due to tax effect. 2. Revenue in the MA interalia pleaded that the above ....

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....17. This instruction provides that even if an assessment is being reopened on account of audit objection but the additions are deleted by the CIT(A) on merit, then for the purpose of challenging order of CIT(A) in further appeal the case would be required to be examined on merit. Appeal would not be simply filed because the case falls within the exceptional clause of the CBDT Instruction for not f....

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.... the import and intent of para 8 of the Circular No.21/2015 is that even on issues mentioned in the said para, appeals against the adverse judgment should only be filed on merits." 4. We have also confronted with the Ld.DR with judgment of Hon'ble Bombay High Court in the case of Pr.CIT vs. Nawany Construction Co. (P.) Ltd. reported in 98 taxmann.com 294 (Bombay). 5. The Hon'ble Bombay High ....

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....Circulars and in any case we shall not allow the Revenue to get over them in this manner. The Circulars continue to bind the Revenue and if they contain any conditions, whether such conditions are attracted or not would have to be proved and established by the Revenue. Once there is no such record before us, we do not countenance the oral request of Mr. Pinto. Consequently, we do not see any reaso....