Roha Dyechem Ltd v. Dated : 25Th January, 2012

sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL(LOD) NO.1519 OF 2011 The Commissioner of Income Tax, Central-IV, Mumbai..Appellant. V/s. Roha Dyechem Ltd...Respondent. Mr. Arvind Pinto for the appellant. Mr. V. Murlidhar with B.G. Yewale i/b. Rajesh Shah & Co. for the respondent. CORAM : J.P. DEVADHAR AND A.R. JOSHI, JJ. DATED : 25TH JANUARY, 2012 P.C. :- 1.Whether the ITAT was justified in recalling its order on an Miscellaneous Application filed by the assessee by following the judgment of this Court in the case of Associated Capsules Pvt. Ltd. V/s. DCIT reported in [2011] 332 ITR 42 (Bom), is the question raised in this appeal. 2.The decision of this Court in the case of Associated Capsules Pvt. Ltd. (supra) was delivered on 10th January, 2011. On 14th January, 2011, the appeal filed by the assessee was disposed of by the ITAT, without noticing the judgment delivered by this Court in the case of Associated Capsules Pvt. Ltd. On an Miscellaneous Application filed by the assessee, the ITAT recalled its original order and passed fresh order in the light of the aforesaid judgment of this Court. Since, the order was passed by the ITAT without considering the law laid down by this Court, in our opinion, no fault can be found with the decision of the ITAT in allowing the Miscellaneous Application. Accordingly, the appeal is dismissed with no order as to costs. (A.R. JOSHI, J.) (J.P. DEVADHAR, J.)