Itxa/2177/2013 Of Oriental Aromatics Ltd v. Assistant Commissioner Of Income-Tax - 10(2)

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 2177 OF 2013 Orient Aromatics Ltd. .. Appellant v/s. Assistant Commissioner of Income Tax, 10(2) .. Respondents& Anr. Mr. K. Gopal a/w Jitendra Singh for the appellant Mr. Abhay Ahuja for the respondents CORAM : M.S. SANKLECHA & B.P. COLABAWALLA, J.J. DATED : 19[th] JANUARY, 2016. P.C. 1.Mr. Gopal, learned Counsel appearing in support of the appeal states that the main grievance of the appellant is that the Authorities did not record satisfaction that the claim of the Assessee was not correct before invoking Rule 8D of the Income Tax Rules for the purpose of dis-allowing expenditure on exempted income under Section 14A(2) of the Income Tax Act, 1961. 2.As indicated in our order dated 15[th] December, 2015, the impugned order does not record any such submission being made on behalf of the appellant at the hearing before the Tribunal leading to the impugned order dated 26[th] June, 2013. It was contended by Mr. Gopal that the same was urged before the Tribunal though not recorded in the impugned order of the Tribunal. 3.In view of the above, Mr. Gopal now seeks leave to withdraw this appeal and file a Miscellaneous Application before the Tribunal to bring on record the facts as argued before the Tribunal at the hearing leading to the impugned order dated 26[th] June, 2013. However, Mr. Gopal also seeks liberty to take such proceedings as are available to the appellant in law, on the order passed on the Miscellaneous Application, if filed. 4.The Appeal is dismissed as withdrawn with liberty as prayed for. No order as to costs. (B.P. COLABAWALLA, J.) (M.S. SANKLECHA, J.)