, - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A BEFORE SHRI RAJPAL YADAV, HONBLE JUDICIAL MEMBER AND SHRI AMARJIT SINGH HONBLE ACCOUNTANT MEMBER MISC. APPLICATION NO.138/AHD/2019 WITH ITA NO.3443/AHD/2016 / ASSTT. YEAR: 2012-2013 THE DCIT, CIR.1(2) VADODARA. VS. SHRI RAJESH MOHANLAL NIMKAR 31, SAMPAT PARK NR. UTKARSH VIDYALAYA DIWALIPURA, VADODRA 390 015. PAN : AATPN 9328 B ( APPLICANT ) ( RESPONENT ) REVENUE BY : SHRI DEELIPKUMAR, SR.DR ASSESSEE BY : JIMI PATEL, AR / DATE OF HEARING : 15/11/2019 / DATE OF PRONOUNCEMENT: 18/11/2019 / O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: BY THE ABOVE MISC. APPLICATION, THE REVENUE SEEKS T O RECALL ORDER QUA ITA NO.3443/AHD/2016 PASSED BY THE TRIBUNAL DATED 1 .8.2018 IN A GROUP OF CASES. 2. IN THE APPLICATION, IT IS INTER ALIA PLEADED BY THE DEPARTMENT THAT THE ABOVE APPEAL OF THE REVENUE WAS DISMISSED IN LIMINE BY THE TRIBUNAL IN VIEW OF CBDT CIRCULAR NO.3 OF 2018. IT IS PLEADED THAT S INCE TAX EFFECT INVOLVED IN THIS CASE WAS RS.20,45,271/-, THEREFORE, THE ORDER QUA ITA NO.3443 /AHD/2016 IN THE CASE OF SHRI RAJESH MOHNALAL NIMKA R IS TO BE RECALLED AND THE APPEAL BE RESTORED FOR HEARING THE ISSUE ON MER IT. CONSIDERING THE ABOVE ASPECT, WE RECALL THE IMPUGNED ORDER QUA THE ABOVE ASSESSEE, AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER, AND ALLOW REVENUES MA. MA NO.138/AHD/2019 WITH ITA. 2 3. WITH THE CONSENT OF THE LD.DR, WE TOOK UP THE AP PEAL FOR HEARING ON MERIT. WE CONFRONTED THE LD.DR TO DEMONSTRATE AS T O WHETHER TAX EFFECT IS MORE THAN RS.50 LAKHS, AND WHY THIS APPEAL AGAIN BE NOT DISMISSED BY APPLYING LATEST CBDT INSTRUCTION NO.17 OF 2019 DATE D 8.8.2019, THE LD.DR WAS UNABLE TO CONTROVERT THE REASON SOUGHT BY US. HE SUBMITTED THAT TAX EFFECT IS ROUGHLY RS.20.00 LAKHS. CONSIDERING THIS SUBMIS SION OF THE ASSESSEE, AND IN VIEW OF THE LATEST CBDT INSTRUCTION, AND PROVISI ONS OF SECTION 268A OF THE INCOME TAX ACT, WE ARE OF THE VIEW THAT THE PRESENT APPEAL OF THE REVENUE DESERVES TO BE DISMISSED. IT IS DISMISSED. HOWEVER, IT IS OBSERVED THAT IN CASE ON RE-VERIFICA TION AT THE END OF THE AO IT CAN BE DEMONSTRATED THAT THE TAX EFFECT IS MO RE, OR REVENUE'S CASE FALLS WITHIN THE AMBIT OF EXCEPTIONS PROVIDED IN THE CIRC ULAR, THEN THE DEPARTMENT WILL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REC ALL OF THIS ORDER. SUCH APPLICATION SHOULD BE FILED WITHIN THE TIME PERIOD PRESCRIBED IN THE ACT. IN VIEW OF THE ABOVE, THE APPEAL OF THE REVENUE IS DIS MISSED DUE TO LOW TAX EFFECT. 4. IN THE RESULT, MA IS ALLOWED; APPEAL IS DISMISSE D DUE TO LOW TAX EFFECT. ORDER PRONOUNCED IN THE COURT ON 18 TH NOVEMBER, 2019 AT AHMEDABAD. SD/- SD/- ( AMARJIT SINGH ) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER