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TMI Blog2021 (2) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... other words, the Department has to assess the merits of the dispute involved and they will not file further appeal against the order of the CIT(A) or ITAT in a mechanical manner. Department has not brought any substantial material on the record pointing out that appeal was filed after evaluation of merit on the issues involved. It sought to recall the order of the Tribunal merely on the basis of audit objection, which is not sufficient for recalling the Tribunal order. Therefore, we do not find any error in the order of the Tribunal. Thus the miscellaneous application is rejected. - MA No. 58/SRT/2019 [Arising out of ITA No. 78/SRT/2017] - - - Dated:- 8-1-2021 - Shri Pawan Singh, Judicial Member And Dr. Arjun Lal Saini, Accountant Me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 15.11.2018. 3. On the other hand, the ld. Authorized Representative (AR) of the assessee submits that there is no mistake in the order passed by the Tribunal which require rectification and that the application filed by the revenue is liable to be rejected. The ld. AR for the assessee further submits that at the time of hearing no such plea was raised, as raised in this application that the case is covered by exception clause of CBDT Circular No. 21/2015, ( which was updated vide F.No. 279/Misc/ 142/2007-ITJ (Pt) dated 20.08.218). The ld AR for the assessee further submits that subsequent to the Circular No.21/2015, CBDT has issued further issued Circular 5/2017 dated 23.01.2017, with regard to the cases where the additions made on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals are being filed mechanically by the department without proper examination of the case on merit and clarified that error and content of Para 8 (c) of Circular No. 21 of 2015 is that even on issues mentioned in the said para, appeals against the adverse judgment should only be filed on merits. In Para 4 of the said Circular, it was directed that if appeal have been filed in violation of this instruction, may be withdrawn. 5. We have further noted that coordinate bench of Ahmedabad Tribunal in DCIT Vs Malay Jayendrabhai Patel MA No. 363/Ahd/2019 in ITA No.324/Ahd/2019, dated 20.01.2020, while considering similar contention of the revenue on similar MA for recalling of the order of Tribunal on the ground of exception clause in para 8( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissed. 6. The Ld.DR was unable to controvert the above position. 7. On due consideration of all these facts, Circulars of the Board, as also in the light of Hon ble Bombay High Court decision all cited (supra), we are of the view that Department has not brought any substantial material on the record pointing out that appeal was filed after MA No.363/Ahd/2019 4 evaluation of merit on the issues involved. It sought to recall order of the Tribunal merely on the basis of audit objection, which is not sufficient for recalling the Tribunal order. Therefore, we do not find any error in the order of the Tribunal and the miscellaneous application is rejected. 6. The Ld. CIT(A) DR for the revenue at the time of hearing could not bring ..... X X X X Extracts X X X X X X X X Extracts X X X X
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