Acit, Circle-4 v. M/S. Apex Enterprises (I) Ltd. .

J. Sudhakar Reddy, A.M.:— By this Miscellaneous Application the Revenue submits that a mistake apparent on record has crept into the order of the Tribunal dated 15.02.2015 in ITA No. 1795/Kol/2008 for AY 2001-02.

2. After hearing rival contentions, we find that no purpose would be served in entertaining this application. Even if the appeal is restored, the same has to be dismissed as the tax effect in the Revenue appeal is below ^10 lakh in view of the CBDT Circular no. 17/2019 dated 08.08.2019.

3. Hence we dismiss this Miscellaneous Application as infructuous.

4. In the result, this Miscellaneous Application is dismissed.