9911796707
TMI Blog2022 (6) TMI 1345X X X X Extracts X X X X X X X X Extracts X X X X ..... commencing from the date on which the tax was first deductible to the date of filing of relevant return of income by the recipient deductee - HELD THAT:- Having perused the material on record, and the order [ 2019 (7) TMI 73 - ITAT MUMBAI] passed by the Tribunal, we find merit in the contention of the Assessee that Ground No. 1, 1.1, and 1.2 of the appeal have not been adjudicated which constitut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... um/2017 7205/Mum/2017] pertaining to Assessment Year 2008-09, 2009-10 and 2011-12, respectively. 2. Briefly stated that facts are that the Assessee, a Public Charitable Hospital, had made certain payments to M/s Bombay MRI Pvt. Ltd., M/s Metropolis Health Services (I) Pvt. Ltd. and M/s SRL Ranbaxy Ltd. during the previous year relevant to the Assessment Year 2008-09, 2009-10 and 2011-12. Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pointed out that the same submission was made before the Tribunal when the appeals were heard. However, the Tribunal has failed to consider the same which constitutes mistake apparent on record. He referred to paragraph 2 of the application and submitted that the grounds stated therein have not been adjudicated. 4. Ld. Departmental Representative submitted that the Tribunal has dismissed the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en adjudicated which constitutes a mistake apparent on record. Accordingly, the appeal (ITA No. 7202/Mum/2017) is restored for the limited purpose of adjudication of Ground No. 1, 1.1 and 1.2 of the appeal. MA No. 64/Mum/2020 and MA No. 65/Mum/2020 6. The facts and circumstances in the appeals pertaining to Assessment Year 2009-10 and 2011-12 are identical to that of Assessment Year 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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