TaxTMI 
TaxTMI 
TaxTMI 
2023 (1) TMI 1419
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.... 6th 2022 in ITA Nos. 154 to 156/Gau/2019 and ITA No. 159/Gau/2019 for AYs. 2012-13 to 2014-15 and 2009-10 respectively. 2. A perusal of the Misc. applications moved by the assessee reveals that the assessee in these Misc. Applications has assailed the common order of the Tribunal dated 06.07.2022 on merits as well as on legal ground citing various judicial decisions. The alleged errors pointed out by the Ld. AR are that the Tribunal in its order has referred to certain decisions of the Hon'ble High Courts and Hon'ble Supreme Court; but the Ld. Counsel for the assessee was not confronted with those decisions; that in some cases SLP filed by the department has been dismissed by the Hon'ble Supreme Court viz., the decisions of Hon'....
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....ssessee has also filed the following written submission:- "1. The Hon'ble ITAT in para 31 of the order dated 06.07.2022 after quoting the Memorandum explaining the provision of Finance Bill, 2022 in para 30 has noted that though it has been specifically mentioned in respect of the insertion of the non-obstante clause in sub-section (1) that amendment will take effect from 1st April 2022 and will accordingly apply in relation to AY 2022-23 and subsequent assessment years, whereas in respect of explanation as noted vide para 5, it is simply written that amendment will take effect on 1st April 2022. It has not been mentioned that this amendment will take effect in relation to AY 2022-23 and subsequent years. Accordingly, it was held that the....
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.... the relevant point of the time has adjudicated the issue in favour of the Appellant while presiding over the SMC Bench Kolkata singly as well as in the Division Bench at Kolkata. Copy of the said orders is placed in the paper Book filed on 07/11/2022 at Page Nos. 6 - 13. Because of this subsequent development, there is a mistake apparent on record in the order of the Tribunal. 4. The Hon'ble Tribunal in the order dated 06/07/2022 in para nos. 32 to 35 has relied on judgements of the Supreme Court and High Court not cited at the Bar by either of the parties to the appeal without allowing the opportunity to the Advocate of the Appellant Company to make its submission on the same as to its applicability or otherwise. This resulted....
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....rejudice to the assessee. We also gave opportunity to the Ld. Counsel to bring our attention as to if there was any reply or rebuttal available with him to show that the said decisions were not applicable in this case and as to what the Ld. Counsel wants to say in this respect to rebut the applicability of those decisions. However, the Ld. Counsel was unable to point out as to why the case laws referred to in the impugned order were not applicable to the case of the assessee and could not convince us as to how and what prejudice has been caused to the assessee by referring to the said decisions and how the assessee was aggrieved by referring of the said decisions in the impugned order. It has to be pointed out that the matter was heard at l....
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.... the department has been admitted for hearing on the same issue by the Hon'ble Supreme Court. It has been held time and again that mere dismissal of SLP without any discussion on the merits cannot be construed to be laying down of any proposition of law by the Hon'ble Supreme Court. The dismissal of SLP simply means that the Hon'ble Supreme Court has refused to take cognizance of the matter, whereas, in a case, where, SLP has been allowed and the appeal has been admitted for hearing, that means the matter is pending consideration before the Hon'ble Supreme Court on merits. 5. In this case, the finding of the Tribunal has been based on over all facts and circumstances of the case as discussed in the impugned order. The ld. Counsel wants to ....