The Commissioner Of Income Tax – 8, Mumbai v. M/S.pomona Exports Private Limited

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.6048 OF 2010 The Commissioner of Income Tax – 8, Mumbai..Appellant. Versus M/s.Pomona Exports Private Limited..Respondent. Mr.Suresh Kumar for the appellant.Mr.Pankaj R. Toprani with Ms.Kadambari Surve for the respondent. CORAM : J.P. Devadhar &K.K. Tated, JJ. P.C. : DATE : 28[th] September 2011 1.This appeal is filed by the Revenue against the order of the Income Tax Appellate Tribunal dated 5[th] March 2010 passed in ITA No.6302/Mum/2008 relating to assessment year 2005-06. The impugned order is passed by the Income Tax Appellate Tribunal pursuant to the order dated 29[th] September 2009, whereby the Miscellaneous Application filed by the assessee was allowed and the original order passed by the Income Tax Appellate Tribunal was recalled. 2.The question raised in this appeal relates to the order of the Tribunal allowing the Miscellaneous Application filed by the assessee. Once the Miscellaneous Application is allowed and fresh order is passed by the Tribunal while challenging the fresh order passed by the Income Tax Appellate Tribunal, it is not open to the Revenue to challenge the validity of the order passed by the Tribunal in allowing the Miscellaneous Application filed by the assessee. 3.The questions raised in the present appeal are, therefore, misconceived and the appeal is accordingly dismissed with no order as to costs. (K.K. Tated, J.) (J.P. Devadhar, J.)