TaxTMI 
TaxTMI 
2019 (4) TMI 1227
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....the appeal was admitted, but, the date of hearing is not known. 3. The crux of the issue is, whether the ld. Counsel can make submissions where a case is admitted by the Hon'ble High Court and whether the Tribunal can revisit its order u/s 254(2) of the Act. In this connection, the ld. counsel filed a decision of the Hon'ble Mumbai High Court in the case of R.W. Promotions (P) Ltd. Vs. ITAT and others, [2015] 376 ITR 126 (Bom.) and the order of Mumbai ITAT, dated 08/07/2015 passed in MA Nos. 337 to 341/Mum/2014, in which, the said order of the Mumbai High Court was followed. 3.1 In the case of R.W. Promotions (P) ltd. (supra), the Hon'ble Mumbai High Court has held as under: "9) After hearing both sides and perusing the two legal provis....
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.... the judicial propriety does not allow the petitioner-assessee to seek a full remedy similar before two authorities and in particular where the issue is pending for admission before higher forum. 10) The least that can be said about the understanding of the legal provision by the Tribunal is that it is ex facie incorrect and erroneous. Merely because the assessee has challenged the order of the Tribunal in an Appeal under section 260A of the Income Tax Act, 1961 before the High Court does not mean that the power under section (2) of section 254 cannot be invoked either by the assessee or by the revenue/Assessing Officer. Such a power enables the Tribunal to rectify any mistake apparent from the record and make amendments. That in a given ....
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....n a period of six weeks from the date of receipt of the copy of this order. We clarify that beyond the issue of maintainability and jurisdiction of the Tribunal to deal with the application of the above nature, we have observed nothing on the merits or demerits of this application. All contentions of both sides on the merits of the rectification application are kept open. They can be raised before the Tribunal." Since the Hon'ble High Court has observed that ITAT can adjudicate the issue which is admitted by the Hon'ble High Court, when the mistake in the order is apparent on record, we proceed to hear the MA on merit. 4. Before us, ld. AR of the assessee filed written submissions. As regards addition amounting to Rs. 17,39,00,000/- on CS....
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....s incurred CSR (Corporate Social Responsibility) expenditure and AO has clearly brought on record to show that these expenses are not relating to the business of the assessee and they are in the nature of donations, which are not allowable expenditure under the income-tax Act. Whereas, the CIT(A) also verified the above expenditure and whether these are two kinds of expenditures. The CIT(A) has allowed the revenue expenditure and disallowed the capital expenditure. However, he submitted that CIT(A) has not verified the expenditure thoroughly except by relying on the earlier orders, the CIT(A) has given relief to the assessee. According to him, no tax authority has verified the above expenditure and that assessee has never submitted any deta....