INCOME TAX ACT, 1961

Section 254(2)

Appeal (Tribunal) - Rectification under section 254(2) - Non-consideration of subsequent CBDT Circular and special order so passed by CBDT -

Revenue filed miscellaneous application against the order passed by Tribunal submitting that the Order dated 22-8-2019 in ITA No. 156/JP/2019 be recalled in view of exception to monetary limits for filing appeals specified as per CBDT Circular No. 23 of 2019, dated 6-9-2019. Held: The appeal was filed by the Revenue on 11-2-2019 and therefore, the present appeal was not filed pursuant to special order of the CBDT dated 16-09-2019 and as the matter did not fall in any exception as so prescribed by the CBDT in its earlier Circular dated 8-8-2019 and the special order does not apply in the instant case, the appeal was rightly dismissed by Tribunal on account of low tax effect in light of CBDT Circular dated 8-8-2019. Further, both CBDT Circular No. 23 of 2019 and Special Order dated 16-9-2019 were not in existence and thus not part of the record at the time when the matter was heard on 20-8-2019 or at the time of passing of order by the Tribunal on 22-08-2019 and therefore, non-consideration of subsequent CBDT Circular and the special order so passed by the CBDT is not a mistake apparent from record, which can be rectified within the narrow compass of section 254(2). In the result, miscellaneous application so filed by the Revenue was not maintainable.

REFERRED :

FAVOUR : In assessee's favour.

A.Y. :

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