Sarang v. Kotwal, Jj

Priya Soparkar IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.128 OF 2017 M/s Devchhaya Industries, Pune. … Appellant V/s. Asst.Commissioner of Income Tax Circle-8, Pune.… Respondent --- Ms.Alisha Pinto i/by Mr.Rohan Deshpande for the Appellant.Mr.Sham Walve for the Respondent. --- CORAM : AKIL KURESHI AND SARANG V. KOTWAL, JJ. DATE : MARCH 12, 2019. P.C.:- 1.This appeal is filed by the assessee to challenge the judgmentof the Income Tax Appellate Tribunal dated 25[th] May, 2016. 2.We note that after the said order was passed by the Tribunal the assessee had filed an application for rectification which cameto be dismissed by an order dated 10[th] August, 2017. Againstthat order the assessee had filed Writ Petition No.57 of 2019.Such petition was disposed of by an order dated 14[th] February,2019 in following terms:- “4.In the above view, it is clear that the Tribunal ought to have dealt with the above issue (urged asground No.5) in the Miscellaneous Application forrectification and taken a view on it. Therefore, wedirect the Tribunal to decide above issue urged asground No.5 by the petitioner in its rectificationapplication dated 30[th] November, 2016 and pass anorder on the same after following the principles ofnatural justice.5.Petition allowed in above terms. No order asto costs.” 3.Now, that as per the said order of the High Court dated14[th] February, 2019, the Tribunal would be examining the grievances of the appellant regarding production of additionalevidence, at this stage it would not be necessary to entertain thisappeal of the assessee which is directed against the originalorder of the Tribunal. The appeal is therefore disposed of, it ishowever clarified that if in future the need so arises for theassessee to challenge the order dated 25[th] May, 2016, it would beopen for the assessee to revive the challenge by filing the appeal.Appeal disposed of accordingly. (SARANG V.KOTWAL,J.) (AKIL KURESHI,J.) ….