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TMI Blog2020 (3) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... plication it would mean that the appeal filed by the Revenue had become redundant inasmuch as it had challenged the same order of the first appellate authority which the Tribunal has affirmed. Therefore, not on the ground mentioned by the Tribunal in the impugned order dated [ 2019 (7) TMI 1581 - ITAT MUMBAI] but on the above ground, we feel that filing of the Misc. Application by the Revenue was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Misc. Application filed by the Revenue. 3. Respondent is an income tax assessee. For the assessment year 2009-10, assessment order was passed on 27.02.2015 under section 143 (3) read with section 147 of the Income Tax Act, 1961 (briefly, the Act hereinafter). 4. In the assessment proceedings, Assessing Officer noticed certain bogus purchases and ultimately added the amount covered b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appears that the Revenue also filed an appeal against the said order of the first appellate authority, limiting the addition to only the profit quotient, which was registered as ITA No. 5132/Mum/2017. 6. Though ideally both the appeals ought to have been taken up and heard together, in the instant case, the appeal of the assesee was taken up for consideration by the Tribunal. By the order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal by the order dated 05.07.2019 took the view that such Misc. Application was beyond the scope of section 254(2) of the Act and accordingly, the Misc. Application was dismissed. 9. Hence the writ petition. 10. We have heard Shri Sham Walve, learned standing counsel Revenue for the Petitioner and perused the materials on record. We are of the considered view that when the Tribunal had ..... X X X X Extracts X X X X X X X X Extracts X X X X
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