2021 (2) TMI 1413

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.... submits that the appeal of the Revenue was dismissed vide order dated 16.11.2018 due to Low Tax Effect. However, while deciding the appeal, the Revenue was given liberty to approach the Tribunal for recall of this order in case it is discovered that the case of Revenue fall within the exception clause of circular dated 11.07.2018. The Sr. DR for the Revenue submits that this case falls within the exception of Clause 10(e) of CBDT circular dated 20.08.2018. The Sr. DR for revenue prayed that order may be recalled for adjudication afresh. 3. The Sr. DR for revenue further explained that Clause 10 of Circular No.3/2018 dated 11.07.2018 is only illustrative wherein reference of law enforcement agency such as CBI, Excise, DRI, SFIO and Direc....

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....nformation received from VAT Department Maharashtra does not fall within the exception clause of the said circular. All agencies referred in the said circular of CBDT (supra) are Central Enforcement Agencies. State VAT Authority does not come within the purview of such clause and the case does not fall under the exception clause of said circular. In support of her submissions the AR for assessee relied upon the decision of ITAT Pune Bench in DCIT vs. Chebbi Electricals Pvt. Ltd. in MA No. 1/Pune/2019 dated 03.06.2019, and in ITO vs. Parmar Marketing in ITA No.1827/Pune/2019 wherein it was held that when additions are on account of bogus purchases based on information received from Sales Tax Department, therefore appeals falls outside the sc....