2017 (12) TMI 1702

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....r Appellant. Mr.P.Dudheria, Advocate For Respondent. The Court : The assessee has applied for review of order dated 30th April, 2014 dealing with ITAT no.126 of 2013 and G.A.no.3461 of 2013 (CIT Vs.Peerless Hospitex Hospital and Research Centre Ltd. Kolkata). Mr.Khaitan, learned senior counsel appears on behalf of the assessee and draws attention to the following portion of the order, ....

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.... Tribunal has endorsed the views of the CIT(A) and rejected the contention of the revenue. It is in these facts that Mr. Dudharia submitted that the judgment of the learned Tribunal is altogether unmeritorious and should be set aside. Mr. Bagchi, learned advocate appearing for the assessee, however, submitted that the aforesaid payment was made by the assessee to NNC who have got exemptio....

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....reference was made by that authority to the alternative argument and submission made on behalf of his client. In the appeal preferred by the Revenue, the Tribunal accordingly upheld the order of CIT(A). He submits further, an application for production of additional evidence in appeal was filed by the assessee in this Court which was also dealt with by the order for review. He draws attention to a....

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.... A mere look at the trial Court's decision indicates the error apart from anything else." Mr. Dudheria, learned counsel appears on behalf of Revenue but does not dispute that this written submission was filed before CIT(A). In view of the aforesaid, we are satisfied that this piece of evidence could not be produced by the assessee at the time order dated 30th April, 2014 was made. We hav....