2020 (1) TMI 1401

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.... For the Respondent : None ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER: By this Miscellaneous Application, the Revenue has requested for recalling of the common order dated 26/07/2019 passed by the ITAT Ahmedabad Bench 'D' in ITA No. 2487/Ahd/2018 for AY 2012-13, dismissing appeal of the Department due to low tax effect. 2. It is pleaded in the application that the assessment was finali....

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....een further pleaded that Instruction No.3/2018 contains exceptional clause at Sl.No.8 of the Instruction. According to sub-clause (c) of clause 8 if a Revenue audit objection has been accepted by the Department, then the appeals of such issues would be contested on merit and will not be withdrawn by virtue of these instructions. Since it was a case, reopened on audit objection, therefore it falls ....

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.... dispute involved and it will not file further appeal against the order of the CIT(A) or ITAT in a mechanical manner. The relevant para-3 of Circular No.17 reads as under:- "3. However, it has been noticed that para 8(c) of Circular No.21/2015, regarding cases where addition made on account of Revenue Audit Objection is deleted, is being erroneously interpreted and appeals are being mecha....

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.... Bombay High Court has held as under: "8. It is conceded that while seeking to restore Income Tax Appeal No.254 of 2013 on the file of this Court, neither the Revenue's Circular dated 11-7-2018 is referred nor any condition therein. If the condition now relied upon is with regard to the Revenue Audit Objection, then, mere raising of this objection in terms of this Circular is not enough. ....