TMI Blog2014 (8) TMI 1196X X X X Extracts X X X X X X X X Extracts X X X X ..... ivate Ltd. [ 2013 (11) TMI 197 - ITAT PUNE] . This decision was subsequently recalled and was finally decided in favour of the assessee by relying on the decision of Hon ble jurisdictional High Court in the case of CIT Vs. ABG Heavy Industries Ltd. [ 2010 (2) TMI 108 - BOMBAY HIGH COURT] . Thus, an apparent mistake has been crept in the order of Tribunal dated 27-10-2010, which is amenable to rect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in ITA No.678/Mum/2010, wherein after relying on the decision of Larger Third Member Bench in the case of B.T. Patil Sons Belgaum Construction Private Ltd. Vs. ACIT, 36 SOT 171 (Mum), the appeal of the assessee was dismissed. It was further submitted by the learned AR that after the decision of Larger Third Member Bench, the Hon ble Bombay High Court has passed an order in the case of A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce was also placed on the order passed by the coordinate bench in MA No.472/Mum/2013 vide order dated 11-4-2014, wherein under similar fats, order passed by the Tribunal by relying on the decision of B.T. Patil Sons Belgaum Construction Private Ltd (supra), recalled for hearing afresh on merits. 3. On the other hand, learned DR relied on the orders of the authorities below. 4. We have cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Tribunal in MA No.472/Mum/2013, dated 11-4-2014, we recall the order passed by the Tribunal and direct the Registry to fix the appeal for hearing on merits. Registry is also directed to issue fresh notice to both the parties. 5. In the result, the miscellaneous application filed by the assessee is allowed in the terms indicated hereinabove. Order pronounced in the open court on this 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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