Allowing the petition of the revenue, the Court held that, the conduct of the assessee was speculative. It is not an uninformed litigant. It calculatedly chose not to question the rejection of its cross objection. Instead, waiting for the time till the two members who decided the first ITAT orders were not available and choosing to prefer the rectification application at a convenient time, the assessee no doubt technically was compliant, but stood exposed to the odium of forum shopping. Appellate Tribunal’s  MA order reversed with costs of Rs. 1.5 Lakh imposed on the assessee. ( W.P.(C) 10846/2016,dt. 14.02.2019.)