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TMI Blog2020 (7) TMI 751X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by applicant/assessee in connection with the order passed by the Hon'ble Tribunal Mumbai Bench 'F' dated 25.03.2019 Arising out of ITA. No.7105/M/2017 for the A.Y. 2006-07. 3. The brief facts of the present Miscellaneous application are that the appeal bearing ITA. No.7105/M/2017 relevant to the A.Y.2006-07 has been disposed by Hon'ble Mumbai Tribunal Bench 'F' by virtue of order dated 25.03.2019. The appeal pertains to the addition of Rs. 2,34,52,668/- u/s 68 of the Income Tax Act, 1961 on the basis of this fact that the company was dealing in providing the accommodation entries. The addition was raised on account of third party statement. The assessee alternate plea was that the assessee was earning the commission by providing accommo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the decisions in the case of Chaitali Sales Agency Pvt. Ltd. and Gold Star FinvestPvt. Ltd. were not dealt with. Subsequently these decisions were confirmed by the Hon'ble Bombay High Court. Applicability of these cases may effect the merits of the case also. So by not dealing these cases, there is mistake apparent on record, therefore, we recall the order dated 25.03.2019. Registry is directed to refix the case in due course of time. Parties be informed. 5. Since all the Miscellaneous Applications filed by the assessee in case bearing ITA. No.7106 to 7108/M/2017 having similar controversy, therefore, the finding above is quite applicable to the facts of these cases also as mutatis mutandis, therefore, these Miscellaneous Applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 read with order dated 23.3.2020, extended the limitation to exclude not only this lockdown period but also a few more days prior to, and after, the lockdown by observing that "In case the limitation has expired after 15.03.2020 then the period from 15.03.2020 till the date on which the lockdown is lifted in the jurisdictional area where the dispute lies or where the cause of action arises shall be extended for a period of 15 days after the lifting of lockdown". Hon'ble Bombay High Court, in an order dated 15th April 2020, has, besides extending the validity of all interim orders, has also observed that, "It is also clarified that while calculating time for disposal of matters made time-bound by this Court, the period for which the or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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