2021 (8) TMI 864

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....cations, Revenue seeks to recall order of the Tribunal dated 18/12/2019 passed in ITA Nos.560/Ahd/2018 to 563/Ahd/2018, ITA Nos.587 to 592/Ahd/2018 and ITA Nos.593 to 599/Ahd/2018 for the Assessment Year as mentioned in the cause title. The Tribunal has passed the above order in a bunch of cases viz. Mukesh D. Mangalni and 25 others in ITA No.556/Ahd/2018 for A.Y. 2011-12 and others. First we take M.A No.162 to 165 in (ITA Nos.560 to 563/Ahd/2018) for A.Y 2010-11 to 2013-14 as the lead case for the purpose of adjudication. 2. The Revenue in this miscellaneous application has requested to recall the order passed by the ITAT in ITA No. 560-563/Ahd/2018 vide order dated 18/12/2019 on the reasoning that there is mistake apparent from the ....

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....efore us submitted that the order of the ITAT suffers from the error apparent from the record and therefore same needs to be recalled. 5. On the other hand, the Ld. AR vehemently supported the order of the ITAT. 6. We have heard the rival contention of both the parties and perused the material available on record. The scope of provision of sub section 2 of section 254 of the Act is limited to the extent of mistake apparent from the record. However, on perusal of the MA filed by the Revenue it is noticed that there is no allegation highlighting the mistake apparent from the record. The sole basis of making the request for recalling of the order is that penalty has been deleted by the ITAT without appreciating the fact that the addition....

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..../Ahd/2020 in ITA Nos. 560 to 563/Ahd/2018 corresponding to AYs 2010-11 to 2013-14 which has been decided in favour of assessee vide paragraph No.6 of this order. For detailed discussion please refer the above mentioned paragraph number of this order. Accordingly, we hold that finding given in above paragraphs with regard to MA Nos. 162 to 165/Ahd/2020 in ITA Nos. 560 to 563/Ahd/2018 will mutatis mutandis apply here in this case also. 8.1 In the result, all the MAs filed by Revenue are dismissed. 9. Coming to the MA Nos. 180 to 186/Ahd/2020 in ITA Nos. 593 to 599/Ahd/2018 for the AYs 2008-09 to 2013-14 in the case of Chunilal P. Darshiyani (HUF) 10. At the outset we note that similar grounds were raised by the Revenue in the case....