No consistency in the decisions of ITAT CBI probe required

[Ashish kumar]

Recently Bangalore Bench of the ITAT has completely overlooked the decision of Mumbai Bench for deciding a big matter in favour of an assessee for the reasons best known to the Bench. The Bench comprising of Vice President of ITAT, who has authored the order has observed as under in ITA Number 60/Bang/2025 vide order dated 04.11.2025.- 

"This view is further supported by the Circular No.68 [F.No.245/17/71- A&PC] dated 7.11.1971 wherein it is clarified that a mistake arising as a result of subsequent interpretation of law by the Supreme Court would constitute a mistake apparent from the record and rectification application u/s. 154 would be in order. Therefore, it has been decided that when assessee moves an application u/s. 154 pointing out that in the later decision the Hon'ble Supreme Court pronounces the correct legal position, a mistake has occurred, the application shall be acted upon if filed in time. Therefore, in view of the Circular issued by the Income Tax Department, no fault can be found with the order of the ld. CIT(A)"

The above view taken for the benefit of an assessee in a big case is contrary to the judgment of Mumbai Bench of the ITAT wherein the MA of department has been dismissed by the Bench in the case of DCIT Vs ANI Integrated Services MA number 167/ Mum/2023- dated 29.05.2025. Wherein the Coordinate Bench in nutshell has held that subsequent decision of the Supreme Court is not mistake apparent from record and dismissed the revenue's MA for the benefit of assessee.

So in these days the old and claver members are misguiding the revenue and the president and there is no one who can blow a whistle against corruption. Why not a case shall be registered by the CBI against the members for taking contradictory views.

And last but not least the member who has authored the order of the ANI Integrated has also overlooked his own view in the case of Neelkanth Mension in MA number 333/Mum/2023 wherein he has held that subsequent decision of Checkmate is mistake apparent from record. Fantastic work is done by the members of ITAT they should be rewarded on 26th Jan parade by the PMO. Further I am going to file complaints with offices of Agencies.