Tribunal corrects order, recalls for fresh hearing, acknowledges prior assessments,

The Tribunal allowed the assessee's miscellaneous application, recognizing the mistake in its order for various assessment years. The Tribunal acknowledged the unnecessary re-examination of taxability issues already addressed by the assessing officer and CIT(A), recalling the matter for fresh adjudication following a new hearing. The order was pronounced on October 6, 2009.

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Issues involved: Mistake in the order passed by the Tribunal for multiple assessment years regarding taxability of income u/s 4, 5, and 9 of the Act.

Summary:
The assessee filed a miscellaneous application pointing out a mistake in the Tribunal's order for various assessment years. The counsel for the assessee argued that the issue of taxability under sections 4, 5, and 9 had already been examined by the assessing officer and CIT(A), and there was no need to set it aside for re-examination. The Tribunal had observed that the nature of services rendered was not clear, but the assessing officer had listed out the services in the assessment order. The Tribunal acknowledged the mistake in directing a re-examination of issues already adjudicated upon and recalled the matter for fresh adjudication after a new hearing.

In conclusion, the miscellaneous application was allowed, and the matter was recalled for fresh adjudication in accordance with the law. The order was pronounced on October 6, 2009.

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