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Tribunal allows recall of order to address omitted ground under Income-tax Act The Tribunal allowed the Miscellaneous Application filed by the assessee to recall the order for the limited purpose of addressing ground No.8, which was ...
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Tribunal allows recall of order to address omitted ground under Income-tax Act
The Tribunal allowed the Miscellaneous Application filed by the assessee to recall the order for the limited purpose of addressing ground No.8, which was inadvertently omitted during the proceedings under section 254(1) of the Income-tax Act, 1961. The Tribunal directed the appeal to be scheduled for hearing specifically to address the omitted ground, emphasizing that no separate notice was required since the date was announced in open court. The decision highlights the significance of ensuring all grounds are properly argued and the provision for recalling orders in cases of inadvertent omissions to uphold principles of natural justice.
Issues: Recall of order passed by the Tribunal under section 254(1) of the Income-tax Act, 1961 due to the inadvertent omission of arguing ground No.8 by the assessee.
Analysis: The judgment pertains to a Miscellaneous Application filed by the assessee seeking to recall the order dated 31.08.2021, passed by the Tribunal under section 254(1) of the Income-tax Act, 1961 in ITA No.624/PUN/2018. The assessee requested the recall as ground No.8, which was part of the Memorandum of appeal, was inadvertently omitted to be argued during the proceedings. The ld. AR representing the assessee acknowledged the omission and sought an opportunity to argue ground No.8. The ld. DR representing the Department did not object to the recalling of the order.
The Tribunal, after considering the submissions, decided to recall the impugned order for the limited purpose of disposing of ground No.8, which was omitted to be argued during the proceedings under section 254(1) of the Act. The Registry was directed to schedule the appeal for hearing on 22.11.2021 specifically for addressing ground No.8. It was emphasized that since the date of hearing was announced in the open court, no separate notice of hearing was necessary. Consequently, the Miscellaneous Application filed by the assessee was allowed to the extent of recalling the order for addressing ground No.8.
The judgment was pronounced in the open court on 5th November 2021. The decision showcases the importance of ensuring all grounds are adequately argued during proceedings and the provision for recalling orders in cases of inadvertent omissions to uphold principles of natural justice and fair hearing.
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