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Appellate Tribunal allows petition for rectification of mistake in order. Ground no.7 to be adjudicated. The Appellate Tribunal allowed the miscellaneous petition filed by the Revenue seeking rectification of a mistake in its order related to the ...
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Appellate Tribunal allows petition for rectification of mistake in order. Ground no.7 to be adjudicated.
The Appellate Tribunal allowed the miscellaneous petition filed by the Revenue seeking rectification of a mistake in its order related to the non-adjudication of ground no.7 of the Revenue's appeal for the assessment year 2011-12. The Tribunal acknowledged the oversight in not considering ground no.7 previously and decided to recall the decision solely for the purpose of adjudicating this ground. The order granting the rectification was pronounced on December 26, 2017.
Issues: Rectification of mistake in the order of the Tribunal regarding non-adjudication of ground no.7 of the Revenue's appeal in IT(TP)A.17/Bang/2016 & IT(TP)A.39/Bang/2016 for the assessment year 2011-12.
Analysis: The Appellate Tribunal, in response to a miscellaneous petition filed by the Revenue, considered the issue of rectification of a mistake in its order related to the non-adjudication of ground no.7 of the Revenue's appeal for the assessment year 2011-12. The Tribunal acknowledged the submission made by the Ld. DR that ground no.7 had not been adjudicated in the previous order and that it was essential for the Tribunal to consider this ground. The Ld. AR representing the Assessee did not contest the DR's submission and agreed that the Tribunal should recall the decision for the limited purpose of adjudicating ground no.7. After hearing the arguments from both parties, the Tribunal concluded that it had indeed committed a mistake by not adjudicating ground no.7 in its previous order. Therefore, the Tribunal deemed it appropriate to recall the decision solely for the purpose of adjudicating ground no.7 of the Revenue's appeal. Consequently, the miscellaneous petition filed by the Revenue seeking rectification was allowed by the Tribunal. The order was pronounced in the open court on December 26, 2017.
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