Income Tax Appeal v. M/S. Leela Ventures India Pvt. Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYNAGPUR BENCH, NAGPUR. MISC.CIVIL APPLN. NO. 1069 OF 2016IN INCOME TAX APPEAL NO. 21 OF 2016 (D)The Pr.Commissioner of Income Tax, Nagpur-1. -vs- M/s. Leela Ventures India Pvt. Ltd. ------------------------------------------------------------------------------------------------------------------------------------ Office notes, Office Memoranda ofCoram, appearances, Court's ordersor directions and Registrar's orders. Court's or Judge's Orders. ------------------------------------------------------------------------------------------------------------------------------------ Mr.Anand Parchure, counsel for the applicant/appellant. CORAM : SMT. VASANTI A NAIK &KUM. INDIRA JAIN, JJ. DATE : 03.02.2017. By this application, the applicant seeks a review of the orderdated 25/08/2016. dismissing the appeal filed by the applicant-department on the ground that it did not give rise to any substantialquestion of law. Shri Parchure, the learned counsel for the applicant, statesthat while deciding the appeal by the order dated 25/08/2016 thiscourt has erroneously considered the observations made in the case ofCrawford Bayley & Company v. Union of India that were quoted in theorder of the Income Tax Appellate Tribunal to hold that therespondent-assessee had not only submitted the revised returnelectronically, but had also tendered the same by ordinary post withinthe stipulated time. It is stated that the dates referred to by this courtin para – 5 of the order that is sought to be reviewed, i.e., 05/04/2010,18/05/2010 and 18/11/2010 are the dates that are referable to thecase in the reported judgment of Crawford Bayley & Company v. Unionof India and the respondent in this case had not tendered ITR-V formby ordinary post on those dates. It is stated that since in the judgmentof the tribunal, inverted commas were not incorporated at theappropriate places, the aforesaid error has occurred. On hearing the learned counsel for the applicant, it appearsthat it would be necessary to recall the order dated 25/08/2016 so thatthe income tax appeal could be reheard for admission. Since an errorhas occurred while considering the dates that were mentioned in thecase of Crawford Bayley & Company v. Union of India, the order ofwhich the review is sought is recalled and the office is directed to placethe matter for admission before the appropriate bench. Miscellaneouscivil application is allowed in the aforesaid terms and disposed of. JUDGE JUDGE