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of <h1>Rectification granted for unadjudicated ground in tax appeal, ITAT Pune orders hearing on additional ground.</h1> <h3>Standerd Meters Mfg. Co., Versus Assistant Commissioner of Income Tax, Cir 1 (2), Pune</h3> Standerd Meters Mfg. Co., Versus Assistant Commissioner of Income Tax, Cir 1 (2), Pune - TMI Issues involved: Application for rectification of mistake apparent from record in the order of the Tribunal.Summary:The Appellate Tribunal ITAT Pune, in a case where the additional Ground raised by the assessee remained unadjudicated in the order dated 30th September 2010, allowed the Miscellaneous Application for rectification. The Ld. A.R. contended that the omission to consider Grounds set up in appeal is a mistake apparent from the record, citing a decision of the Hon'ble High Court of Allahabad. The Tribunal found substance in the submission, noting that the additional Ground raised by the assessee regarding limitation had not been addressed. The application was allowed under Sec. 254(2) of the Act, directing the appeal to be fixed for hearing on the additional Ground. The order was pronounced on 8th July 2011.
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