IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER M.A. No. 46/Jodh/2017 (A/o ITA No. 305/Jodh/2015) &

ITA No. 305/Jodh/2015 (Assessment Year 2011-12)

The Asst. Commissioner of Vs. M/s Ram Swaroop Jaiswal & Party Income Tax, Circle-2, H.O. Udaipur, 101, Vardhman Complex Udaipur Udaipur PAN No. AAAAR 6665 B Assessee by None.

Revenue by Shri P.R. Mirdha, Addl. CIT (Virtual)

Date of Hearing 17.02.2026. Date of Pronouncement 25.03.2026.

ORDER

DR. MITHA LAL MEENA, A.M.:

The captioned miscellaneous application is instituted at the instant of the department against the Tribunal order in ITA No. 305/Jodh/2015 dated 25- 03-2015 in respect with Assessment years 2011-12 for recalling the said appeal which was dismissed on account of Low Tax effect.

2. The Ld. Addl. CIT (DR) for the department submitted that at the time of adjudication of the revenue appeal in ITA No. 305/Jodh/2015 in respect with Assessment year 2011-12, the appeal of the Department was dismissed on Tax effect by the Hon’ble Tribunal in view of the enhanced monetary limits by the CBDT Circular No. 17 of 2019 dated 08.08.20