Recall of appellate order for omitted ground on share application money under section 68, with hearing on merits directed.

The ITAT Jaipur recalled its earlier appellate order to the limited extent of adjudicating an omitted ground relating to addition of share application money under section 68 of the Income-tax Act, 1961. On verification, the Tribunal found that Ground No. 8 had not been decided in the original order. The order dated 28.02.2020 was therefore recalled only for that purpose, and the matter was directed to be listed for hearing on merits.

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Issues: Whether the earlier appellate order should be recalled to the limited extent of adjudicating Ground No. 8, which had not been decided.

Analysis: The omitted ground related to addition of share application money under section 68 of the Income-tax Act, 1961. On verification of the earlier order, the Tribunal found that this ground had not been adjudicated.

Conclusion: The order dated 28.02.2020 was recalled for the limited purpose of deciding Ground No. 8, and the matter was directed to be fixed for hearing on merits.

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