TMI Blog2023 (9) TMI 1418X X X X Extracts X X X X X X X X Extracts X X X X ..... iated Enterprises for payment of sale consideration of qua which addition has been made by AO/TPO which was required to be deleted by the Tribunal - HELD THAT:- As in the interest of justice application under consideration is being decided on merits. When the issue raised by the assessee by virtue of the ground No.2 has already been dealt with in the decision rendered by Hon ble Bombay High Court in case of M/s. Indo American Jewellery Ltd. (supra), but the same has not been considered by the co-ordinate bench while passing the order is certainly a mistake apparent on record. Moreover, in the connected [ 2022 (4) TMI 1058 - ITAT MUMBAI] ITA No.1035/M/2010 , MA filed on the same ground has already been allowed vide order dated 13.04.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that order (supra) passed by the Tribunal is in accordance with the facts and arguments addressed by the parties to the appeal and prayed for dismissal of the miscellaneous application filed by the assessee. 3. We have heard the Ld. authorized representatives of the parties to the present application, perused the order (supra) passed by the co-ordinate Bench of Tribunal and material available on record. 4. Undisputedly, co-ordinate Bench of the Tribunal decided ground No.2 raised by the assessee by returning following findings: The Id CIT(A) has rightly pointed out that Transfer Pricing regime normally judges the transfer pricing of the tax payer based on the results rather than on the intent to shift income from one side to anot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same cause of action arisen out of same order (supra) passed by the Tribunal having identical grounds and grievance, whereas single application could have been filed to curtail the litigation. 7. However, in the interest of justice application under consideration is being decided on merits. When the issue raised by the assessee by virtue of the ground No.2 has already been dealt with in the decision rendered by Hon ble Bombay High Court in case of M/s. Indo American Jewellery Ltd. (supra), but the same has not been considered by the co-ordinate bench while passing the order dated 23.03.2022 (supra), this is certainly a mistake apparent on record. Moreover, in the connected ITA No.1035/M/2010, MA filed on the same ground has already been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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