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2014 (8) TMI 1196 - AT - Income TaxRectification of mistake u/s 254 - Entitlement for deduction u/s. 80IA denied - HELD THAT:- Tribunal has dismissed the assessee’s appeal [2010 (10) TMI 1206 - ITAT MUMBAI] by relying on the decision of Larger Third Member Bench in the case of B.T. Patil & Sons Belgaum Construction Private 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 rectification u/s.254(2) - 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. Miscellaneous application filed by the assessee is allowed
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