ITAT allows recall of order in ITA case for omitted grounds, schedules new hearing

The Appellate Tribunal ITAT Visakhapatnam allowed the assessee's Misc. Application for the recall of the order in ITA No.541/VIZ/2018 due to certain grounds not being adjudicated. The Tribunal acknowledged the mistake and decided to schedule a new hearing specifically to address the omitted grounds without the need for separate notices to the parties. The order was pronounced in open court on March 6th, 2020.

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Issues:
Recall of order due to non-adjudication of specific grounds in the appeal.

Analysis:
The Appellate Tribunal ITAT Visakhapatnam considered a Misc. Application filed by the assessee seeking the recall of the order passed in ITA No.541/VIZ/2018 on the grounds that certain issues were not adjudicated. The Revenue had raised various grounds of appeal, including contentions related to technical services, tax deductions, and reliance on legal precedents. The Tribunal noted that ground Nos. 5 & 6 were indeed not adjudicated in the previous order, leading to a mistake apparent on record. Consequently, the Tribunal decided to recall the order specifically to address these grounds. The Tribunal directed the Registry to schedule a new hearing for the appeal on a specified date without the need for separate notices to the parties. Ultimately, the Tribunal allowed the Misc. Application filed by the assessee, and the order was pronounced in open court on March 6th, 2020.

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