Asstt. CIT v. Fact Paper Mills Ltd. [M.A. No. 24/Rjt/2020 (Arising out of MA No. 15/Rjt/2016 in ITA No. 508/Rjt/2015), dt. 16-12-2020] : 2020 TaxPub(DT) 5391 (Rjt-Trib)

Miscellaneous Application on a Miscellaneous Application possibility

Conclusion: A Miscellaneous application on a miscellaneous application is generally not permissible.

Facts:

Arising out of scrutiny assessment under section 143(3) the assessing officer had passed a rectification order which was contested favourably before Commissioner (Appeals) by the assessee. Aggrieved revenue went in appeal on this to ITAT who dismissed the case citing that the tax effect was below the appellate threshold. On this the revenue moved a Miscellaneous Application (MA) which was also dismissed by ITAT holding that the revenue failed to point out the error on the dismissed order. On this dismissed MA revenue again applied for a MA holding that there were certain audit objections which is why the appeal should not have been dismissed in the first place and it fell in the exception for admittance of appeal irrespective of threshold of tax impact.

Held against the revenue this being a scrutiny assessment to call for a MA on an audit objection itself was incorrect besides the fact that no MA on MA would generally be permissible.