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2016 (4) TMI 263 - BOMBAY HIGH COURT

2016 (4) TMI 263 - BOMBAY HIGH COURT - TMI - Rectification of mistake - ITAT rejected ROM application - Held that:- It is clear from the facts recorded herein above that the Tribunal had no occasion to consider and/or deal with the pages 1 to 90 filed before the CIT(A), which the Petitioner states it a part of the Paperbook II. Therefore, no fault can be found with the impugned order of the Tribunal in refusing to consider those documents as they were never a part of the proceedings which lead t .....

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ion. - Writ Petition No. 2735 of 2015 - Dated:- 30-3-2016 - M. S. Sanklecha And A. K. Menon, JJ. For the Appellant : Mr. F. B. Andhyarujina, Sr. Adv. with Mr. Mehul Rathod and Mr. M. F. Andhyarujina For the Respondent : Mr. Suresh Kumar with Ms. Samiksha Kanani ORDER P. C. This Petition under Article 226 of the Constitution of India impeaches the order dated 12th May, 2015 passed by the Income Tax Appellate Tribunal, (the Tribunal). The impugned order dated 12th May, 2015, rejected the Petitione .....

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nd various judgments and order passed in the first round of proceedings up to the order of the Tribunal. (The order of the Tribunal in the first round of proceedings had restored the issue to the Assessing Officer for consideration); and (b) PaperbookII which was called Additional Paperbook with the title BEFORE THE INCOME TAX APPELLATE TRIBUNAL, 'B' Bench, Mumbai ,containing the order of the Tribunal dated 25th April, 2006 passed in the Petitioner's case for Assessment Year 1996-97 .....

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Application dated 27th November, 2012 before the Tribunal, seeking to rectify the order dated 12th October, 2012 passed by the Tribunal as it had not dealt with/ considered the documents filed as Paperbook I & II. 4. By the impugned order dated 12th May, 2015, on the Rectification Application, the Tribunal accepted the fact that the Paperbook I was filed/ tendered during the hearing, leading to the order dated 12th October, 2012. This Paperbook I contains page Nos. 1 to 40. However, it is an .....

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in the impugned order that causes grievance to the Petitioner. In particular, that part of Paperbook II titled BEFORE THE COMMISSIONER OF INCOME TAX (Appeals) and containing pages 1 to 90. So far the first part of Paperbook II containing pages 1 to 6 is concerned, it only has an order of the Tribunal in the Petitioner's own case for Assessment Year 1996-97. 5. The Registrar of the Tribunal has filed affidavit dated 29th March, 2016 - wherein it is stated that on verification of the record, .....

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016 of one Mr. Shiv Shankar Mishra, Director of the Petitioner. To this affidavit of Mr. Shiv Shankar Mishra is annexed a communication dated 5th February, 2016 from the Advocate who appeared for the Petitioner in the appeal proceedings before the Tribunal, leading to the order dated 12th October, 2012. The affidavit as well as the letter of the Advocate who appeared in the appeal proceedings (incidentally this Advocate did not appear at the rectification application) states that first compilati .....

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to 6 and another from pages 1 to 90. Moreover, the index to the second compilation of documents Paperbook II also makes no reference of documents being filed along with it containing compilation of pages 1 to 90, which were sought to be filed before the CIT(A). 7. In contrast to the above, we find that the Petitioner has approached this Court by stating on oath that compilation of documents called Paperbook II which contains not only the compilation of documents at pages 1 to 6 but also at page .....

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