Assessee's Miscellaneous Application Granted, Third Member's Decisions Upheld

The judgment allowed the Miscellaneous Application filed by the assessee, upholding the Third Member's decisions and confirming the majority view on both questions referred to the Third Member. The order was pronounced in the open court on 27th September 2019.

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Issues:
1. Effect of the order of the Third Member under section 254(1) of ITAT Mumbai.
2. Decision on the first and second questions referred to the Third Member.

Analysis:
1. The judgment dealt with the effect of the order of the Third Member under section 254(1) of ITAT Mumbai. The Third Member, in para 13 of the order, concluded that there was a mistake apparent on record regarding the issue discussed. The majority view confirmed this decision, concurring with the Judicial Member. Consequently, the Miscellaneous Application of the assessee on this issue was allowed, giving effect to the order of the Third Member.

2. Regarding the second question referred to the Third Member, the Third Member, in para 17 of the order, emphasized that when an original order is amended by a subsequent order, the original order becomes inoperative, and the subsequent amendment prevails. Failure to follow the amended order, especially when it has been duly brought to the notice of the adjudicating authority, constitutes a mistake apparent from the record. The Third Member agreed with the Judicial Member's view on this matter as well, leading to the confirmation of the majority view. Consequently, the Miscellaneous Application of the assessee was allowed on this issue too.

In conclusion, the judgment allowed the Miscellaneous Application filed by the assessee, as the Third Member's decisions were upheld and the majority view was confirmed on both questions referred to the Third Member. The order was pronounced in the open court on 27th September 2019.

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