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Judgment
In the peculiar circumstances of the case, the defects pointed out by the office are waived.
This application has been filed by the Revenue seeking recall of the order dated 19.1.2016 passed in D.B. Income Tax Appeal No.102/2014, whereby, in light of Circular No.21/2015 dated 10.12.2015, the appeal was withdrawn by the Revenue.
Submissions were made that in light of the provisions of the Circular as another appeal D.B. Income Tax Appeal No.101/2014 pertaining to the same assessee was pending and the combined tax effect was beyond the monetary limit indicated in the Circular, the submission should not have been made for withdrawal of the appeal and, therefore, order be recalled.
Today, learned counsel for the Revenue made submissions that a fresh Circular No.17/2019 dated 08.08.2019 has been issued, wherein, specific stipulation has been made that each appeal would be considered individually and combined tax effect would not be seen for the purpose of the said Circular and in that view of the matter, this application has been rendered infructuous.
In view of the submissions made, the present application is dismissed as having become infructuous.