Assessee's Misc. Application leads to recall of Tribunal's order for A.Y. 2004-05

The Misc. Application filed by the assessee challenging the Tribunal's order resulted in the recall of the ex parte order for A.Y. 2004-05. The Tribunal acknowledged the oversight in not considering certain grounds raised by the assessee and directed the parties to appear for further proceedings. Ultimately, the Misc. Application was allowed, leading to the order being recalled to address the omitted grounds. The decision was pronounced in open court on 21-9-2012.

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Issues involved: Application for recall of ex parte order u/s 254(2) of the Act for A.Y. 2004-05.

Summary:
The Misc. Application was filed by the assessee challenging the order passed by the Tribunal in M.A. No. 433/Mum/2011 for A.Y. 2004-05, where the Tribunal recalled the ex parte order passed in M.A. No. 319/Mum/2011. The assessee contended that the Tribunal had omitted to consider ground Nos. 3 to 7 raised by the assessee in the appeal for A.Y. 2004-05. The Tribunal acknowledged the mistake and recalled the order to decide ground Nos. 3 to 7. The parties were directed to appear before the Tribunal without further notice on the specified date. The Misc. Application filed by the assessee was allowed, resulting in the recall of the order to address the omitted grounds.

In conclusion, the Misc. Application filed by the assessee was allowed, and the order was pronounced in the open court on 21-9-2012.

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