2020 (4) TMI 855

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....sel for the applicant submits that the reliance placed by the Tribunal on the decision in the matter of Bovis Lend Lease (I) Pvt. Ltd. v. ITO 127 TTJ 25 (Bang-Trib.), which was not cited or discussed by either the applicant or the respondent at any stage nor mentioned by the Hon'ble Members during the original hearing or even when the appeal was re-fixed for clarifications by the Tribunal amounts to violation of principles of natural justice and therefore, suffers from patent mistakes apparent from record. Further, it is stated that non-consideration of the decision of the Hon'ble Supreme Court vis-a-vis the applicant's business operation in the appellant's own case viz. Sodexo SVC India Pvt. Ltd. v. State of Maharashtra & Ors [2016 (331) E....

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....have been duly filed for the relevant assessment year and are already on record. With the above submissions, the Ld. counsel submits that the Tribunal may be pleased (i) to recall its order dated 07.10.2019, (ii) to rectify the mistakes apparent on record as aforesaid in the order and adjudicate the applicant's appeal on merits, (iii) to pass such order as the nature and circumstances of the case may require. 3. On the other hand, the Ld. Departmental Representative (DR) explains that in place of "at para 9.1" appearing in para 9.3 of the impugned order, the correct "at para 9.2" may be mentioned through rectification. Further, it is stated by him that once the above mistake is rectified, there is no mistake apparent from record in the i....

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....e actual liability to pay should be of the person who reimburses the money to the original payer. * The liability should be clearly determined, it should not be an approximate or varying amount. * The liability should have crystallized. In other words, the reason given that payments that were never required but were made just avoid a potential problem may not qualify. * There should be a clear ascertainable relationship between the paying and reimbursing parties. Therefore, reimbursement by an unconnected person may not qualify. * The payment should first be made by somebody whose liability it never was and the repayment should then be made to that person to square off the account. * Three parties should exist in a case of reimbur....

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.... statistical purposes." 4.1 We have specifically stated that the documents which could lead to the parameters as mentioned at para 9.1 of the impugned order have not been filed completely by the appellant before the AO or the Ld. CIT(A). This has been stated after examination of the documents filed before the Tribunal. As the said documents were not filed completely by the appellant either before the AO or the Ld. CIT(A), we felt it unnecessary to deliberate on the case-laws relied on by both sides and accordingly, we set aside the order of the Ld. CIT(A) and restored the matter to the file of the AO to make a de novo order after giving reasonable opportunity of being heard to the appellant. We also directed the appellant to file the relev....