Tribunal recalls order to address unresolved issue, schedules hearing without fresh notices. Decision pronounced in open court.

The Appellate Tribunal decided to recall the order dated 5th July, 2013, to dispose of ground No.7a in ITA No.729/Ahd/2010, which was left unresolved in the original order. The Tribunal scheduled a hearing for this purpose on 21st September, 2015, without issuing fresh notices to the parties. The Miscellaneous Application was allowed, and the decision was pronounced in the open court on 20th July 2015.

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Issues: Ground No.7a remained undisposed in the order dated 5th July, 2013.

In the judgment delivered by the Appellate Tribunal ITAT Ahmedabad, the applicant pointed out that ground No.7a in ITA No.729/Ahd/2010 was not disposed of in the order dated 5th July, 2013. The applicant highlighted that although arguments were recorded in para 22 of the impugned order, the subsequent paragraph 23 did not address those arguments, leaving the ground of appeal unresolved. The ld. DR did not oppose the applicant's contention. Consequently, the Tribunal decided to recall the order dated 5.7.2013 for the specific purpose of disposing of ground no.7a and scheduled a hearing for this purpose on 21st September, 2015. Since the hearing date was announced in the open court, no fresh notice to the parties was deemed necessary. As a result, the Miscellaneous Application was allowed, and the decision was pronounced in the open court on 20th July 2015.

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