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By way of the present Miscellaneous Application, the applicant Revenue seeks recall of the impugned order dated 28/01/2022, passed by the Tribunal, Nagpur Bench, in ITA no.13/Nag./2021, for the A.Y. 2015-16.

2. In the present case, it is pertinent to reproduce the contents of the M.A. filed by the applicant Revenue for better appreciation of facts:-

"The Ld. ITAT allowed the appeal of the assessee and quashed the order passed u/s 263 of the Act. The Ld ITAT in para No.7, it is held that In this regard, we found that the notice u/s 143(2) dated 16-3-2016 selecting the case of assessee for Limited Scrutiny. In the said notice, no reason for selecting the cases of assessee for scrutiny u/s 143(3) is mentioned and thus it cannot be DP Jain Nagda Gogapur BOT Annuity Project P. Ltd.

Therefore, it is emerged that there is mistake in the order of the Ld. ITAT, Nagpur in not appreciating the fact that the case was selected under CASS for the reasons "Large Specified Domestic Transaction(s) and as per Instruction No.3/2016, the case was mandatorily to be referred to the TPO by the AO with the prior of the PCIT. (Copy of reasons for selection is attached as annexure B) This being so, there is a mistake apparent from record in the above order under reference of the Hon'ble ITAT within the meaning of section 254(2) of the Act which is most respectfully brought to the notice of the Hon'ble ITAT. It is, Page | 2 DP Jain Nagda Gogapur BOT Annuity Project P. Ltd.

3. The reasons for scrutiny selection has already been placed by the Department as under:-

Page | 3 DP Jain Nagda Gogapur BOT Annuity Project P. Ltd.
M.A. no.02/Nag./2022

4. We find that the Tribunal while adjudicating the issue has passed a detailed order and the operating Para-6 is reproduced below for ready reference:-

(b) "record shall include and shall be deemed always to have included all records relating to any proceeding under this Act available at the time of examination by the Commissioner;
(c) where any order referred to in this sub-section and passed by the Assessing Officer had been the subject matter of any appeal filed on or before or after the 1st day of June, 1988, the powers of the Commissioner under this sub-section shall extend and shall be deemed Page | 4 DP Jain Nagda Gogapur BOT Annuity Project P. Ltd.