9911796707
TMI Blog2019 (4) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per Shamim Yahya, A. M.: By way of these miscellaneous applications (M.A. for short) the Revenue seeks rectification of mistake apparent from the record in the order of the tribunal in ITA Nos.3275 3276/Mum/2015 vide order dated 23.08.2016 for Assessment Years (A.Y for short) 2003-04 and 2004-05. 2. In the MA s the Revenue has requested the following: 2. On a careful reading of the order, it is found that the appeal filed by the assessee has been allowed without considering the following:- a. The present order under consideration is order dated 16.04.2018. It is, however, seen that earlier, vide order dated 23.08.2016, the SMC Bench of ITAT had actually held appeals filed by assessee as defective and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en that proceedings u/s 148 were therefore appropriate and the assessee cannot be allowed to take contradictory stands as and when it suits and the bench should have dealt the case on merit and not on legal grounds of validity of 148 proceedings. 3. In the light of the above, this Miscellaneous Application is being filed with the Hon'ble ITAT with a request to recall order dated 16.04.2018 in the instant case and to pass a recall order subject to assessee removing defects therein and after recall, to consider and deal on merits. The grounds for filing Miscellaneous Application is annexed herewith. 3. I have heard both the counsel and perused the records. As regards the issues raised in a and b , even at the cost of repetition, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f revenues submissions was duly noted by the tribunal in the order. In these circumstances, the Revenue has made an allegation that order was passed by the tribunal on 16/4/2018, being oblivious of the existence of the first order dated 23.08.2016. It has further been submitted that without recall of the first order, the ITAT cannot pass afresh order. 5. In this conspectus of the matter, when order dated 23/8/2016 was duly recalled, the said order was duly communicated to the department and the Revenue was duly represented in the hearing of the appeal and there was no whisper by the ld. DR in that hearing that earlier order had not been recalled, the insinuation that ITAT passes order in a state of oblivion to the facts and antecedent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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