TMI Blog2016 (3) TMI 973X X X X Extracts X X X X X X X X Extracts X X X X ..... en any opportunity to deal with the revised grounds of appeal and it is not clear as to whether the revised grounds of appeal were at all filed by the Revenue. Nothing has been placed by the Revenue on record that any application has been filed by them, seeking revision of its grounds of appeal before or after the order dated 17.4.2015. - Writ Petition No. 1850 of 2016 - - - Dated:- 16-3-2016 - M. S. Sanklecha And A. K. Menon, JJ. For the Appellant : Mr. Jitendra Jaini/by Atul Jasani, Adv For the Respondent : Mr. Suresh Kumar with Ms. Samiksha Kanani, Adv ORDER P. C. At the request of the counsel, the Petition is being disposed of finally at the stage of Admission. 2. This Petition under Article 226 of the Consti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erred in not appreciating the fact that the assessee has not provided the working as to how the suomoto disallowances u/s 14A were computed. 3. The appellant prays for appropriate relief bases on the said ground of appeal and the facts and circumstances of the case. 4. The appellant craves leave to add, amend, vary, omit or substitute any of the aforesaid grounds of appeal at any time before or at the time of hearing of appeal. It is on the basis of the above grounds that Tribunal passed the order dated 17.4.2015 which the Petitioner sought to rectify. 5. However, the impugned order on the Petitioner's rectification order incorporates fresh grounds of appeal in the Revenue's appeal and the same reads as under: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed grounds of appeal on the part of the Revenue which find place in the impugned order of the Revenue's appeal were never furnished to the Petitioner. 7. We find that the impugned order passed by the Tribunal clearly exhibits a flaw in the decision making process. There is no mention in the impugned order as to what was the basis for revising the grounds of appeal filed by the Revenue in rectification application filed by the Petitioner. The Tribunal was concerned only with regards to the Petitioner's application for rectification. Thus, the Petitioner was not given any opportunity to deal with the revised grounds of appeal and it is not clear as to whether the revised grounds of appeal were at all filed by the Revenue. Nothing h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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