bआयकर अपीलीय अिधकरण, ’सी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI ŵी वी दुगाŊ राव Ɋाियक सद˟ एवं ŵी जी. मंजुनाथा, लेखा सद˟ के समƗ Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member M.P. No. 122/Chny/2020 [In W.T.A. No.53/Chny/2019] Assessment Year: 2009-10 The Income Tax Officer, Non Corporate Ward 1(1), Chennai. Vs. Smt. Amudha Anandh (Late) (Represented by Smt. Janani Lakshmi, Daughter and Legal Heir), No. 06, First Link Street, CIT Colony, Mylapore, Chennai 600 004. [PAN:AABPA2471Q] (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri Sajit Kumar, JCIT ŮȑथŎ की ओर से/Respondent by : Shri Tarun, Advocate for Shri S. Sridhar, Advocate सुनवाई की तारीख/ Date of hearing : 15.07.2022 घोषणा की तारीख /Date of Pronouncement : 20.07.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: By means of present Miscellaneous Petition, the Revenue seeks to recall the order passed by the Tribunal in W.T.A. No. 53/Chny/2019 dated 27.08.2020 relevant to the assessment year 2009-10. The ld. DR relied on the petition and submitted that the appeal filed by the Revenue has been dismissed on low tax effect as per circular No. M.P. No.122/Chny/20 2 3/2018 dated 11.07.2018 without considering the exceptional clause 10(c) is incorrect as the Revenue Audit Objection has been accepted by the Department and pleaded for recalling the order of the Tribunal for fresh adjudication of ground raised in the appeal. 2. On the other hand, the ld. Counsel for the assessee has not raised any objection. 3. We have heard both the sides, perused the petition as well as order passed by the Tribunal dated 27.08.2020 and find that the Tribunal has dismissed the appeal as non-maintainable since the tax effect involved in the appeal was less than the monetary limit prescribed by the Board. Since the ld. DR has submitted that the Revenue Audit Objection has been accepted by the Department and the condition of low tax effect for filing will be dispelled, we find that there is a mistake apparent in the order of the Tribunal. Accordingly, we recall the order of the Tribunal in W.T.A. No. 53/Chny/2019 dated 27.08.2020 for the assessment year 2009-10. The Registry is hereby by directed to the post the appeal on regular course by issuing notices to both the parties. M.P. No.122/Chny/20 3 4. In the result, the miscellaneous petition filed by the Revenue is allowed. Order pronounced on 20 th July, 2022 at Chennai. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 20.07.2022 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.