2017 (9) TMI 194

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....before the Income Tax Appellate Tribunal. The Tribunal disposed of the said appeal by an order dated 8.11.2013 where the contentious issue was with respect to addition made by the Assessing Officer under section 40(a) (ia) of the Income Tax Act("the Act" for short). The department perceiving that while passing the said order, error apparent on face of the record had been committed, filed a Misc. Application No. 101/2014. This application was dismissed by the Tribunal by an order dated 13.5.2015 observing as under : "We find that the revenue has filed an appeal before the Hon'ble Gujarat High Court against the order dated 8112013 passed in IT(SS) A Nos 35 & 36?Ahd.2013.The instant miscellaneous applications are arising out of the very ....

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....ater order dated 13.10.2016 passed in subsequent rectification application of the department. 4. Having heard learned advocates for the parties what emerges as an undisputable position is that in the order dated 13.5.2015 dismissing the department's rectification applications, the department had made an erroneous reference to the order of the High Court in Revenue's tax appeals concerning the subject matter at hand. It appears that though the department had filed appeals before the High Court, these appeals did not concern the issue which the Tribunal had decided in the department's appeals in case of respondent assessee. The Tribunal therefore, erroneously concluded that the order of the Tribunal having merged with that of the....