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2022 (12) TMI 1500

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..... SWARA RAO KUNCHEA JUDGMENT (PER THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN) Heard Mr. J.V. Prasad, learned Standing Counsel for Income Tax Department appearing for the appellant and Mr. R.V. Easwar, learned Senior Counsel for the respondent. 2. This appeal under Section 260A of the Income Tax Act, 1961, has been filed against the order dated 26.07.2004 passed by the Income Tax Appellate Tribu .....

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..... sed in terms of the aforesaid Circular No. 17 of 2019, dated 08.08.2019. However, if the appeal comes within the exception under paragraph 10 of Circular No. 3 of 2018, it would be open to the Income Tax Department to seek revival of the appeal. Miscellaneous applications pending, if any, shall stand closed. However, there shall be no order as to costs.
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