The Tribunal held that the insinuation of the Dept that ITAT passes order in a state of oblivion displays a totally irresponsible and cavalier approach on the cusp of contempt and deserving exemplary cost to purge the same. Referring in a deriding manner that the ITAT started with the grounds of appeal, displays the naiveté of revenue authority purporting to be critical examiner of ITAT verdict, which is uncalled for. I express deep anguish at this approach of the department and hope that revenue will disband this cavalier and naïve approach while insinuating about the functioning of the ITAT without verifying their record. (M.A. Nos. 605 & 606/Mum/2018, dt. 22.02.2019)(AY.2003-04 & 2004-05)
ITO v. Rayoman Carriers Pvt. Ltd ( 2019) 167 DTR 393/ 199 TTJ 912.(Mum)(Trib), www.itatonline.org
S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record–Strictures-The insinuation of the Dept that ITAT passes order in a state of oblivion displays a totally irresponsible and cavalier approach on the cusp of contempt and deserving exemplary cost to purge the same. Referring in a deriding manner that the ITAT started with the grounds of appeal, displays the naiveté of revenue authority purporting to be critical examiner of ITAT verdict, which is uncalled for- I express deep anguish at this approach of the department and hope that revenue will disband this cavalier and naïve approach while insinuating about the functioning of the ITAT without verifying their record. [S. 147]