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TMI Blog2022 (8) TMI 1339X X X X Extracts X X X X X X X X Extracts X X X X ..... dit objection which was accepted by the Department - HELD THAT:- The appeal of the Revenue filed in this case thus is covered under the category of exception as specified in CBDT Circular No. 3/2018 in clause 10(c) dated 11.07.2018. As rightly contended by the learned DR, this appeal of the Revenue, therefore, is required to be disposed of by the Tribunal on merit and there is a mistake in the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king recall of the Tribunal s order dated 23.02.2022 passed in ITA No. 1416/Ahd/2019 dismissing the appeal of the assessee on account of low tax effect. 2. At the time of hearing of this Miscellaneous Application fixed today, none has appeared on behalf of the assessee. This Miscellaneous Application of the Revenue is, therefore, being disposed of ex parte qua the assessee after hearing the arg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal dated 23.02.2022 (supra) in dismissing the same on account of low tax effect. We, therefore, rectify the said mistake by recalling the order of the Tribunal dated 23.02.2022 and restoring the appeal of the assessee on its original number with the direction to the Registry to fix the same for hearing afresh before the regular Bench in due course. 3. In the result, the Miscellaneous Appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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