HELD by the High Court that:
(i) it cannot be stated with certainty that the decision of Delhi High Court had not evenly remotely influenced the decision taken given the manner in which the order has been structured and the final view given after considering such decision, hence the Tribunal while dealing with the rectification application, must deal with the Assessee’s grievance that the Delhi High Court’s decision does not apply to the present case / facts.
This restoration is only to reconsider the Assessee’s grievance in respect of reference / reliance upon the Delhi High Court decision in the original order and pass appropriate order on the rectification application. (W.P. Nos 2065 , 2075 , 2068 of 2017 dt. 19-01-2018) (AY. 2009-10)
Rama Industries Ltd .v. DCIT (2018) 163 DTR 156/92 taxmann.com 289 (Bom) (HC). Rama Petrochemicals Ltd .v. DCIT (2018) 163 DTR 156/92 taxmann.com 289 (Bom) (HC). Rama Phosphates Ltd .v. DCIT (2018) 163 DTR 156/92 taxmann.com 289 (Bom) (HC).
S. 254(2) : Appellate Tribunal – Rectification of mistake apparent from the record – Reliance on a decision not subject-matter of consideration during the hearing of appeal (and having influence on final view) constitutes mistake apparent from record.