Appellate Tribunal Grants Relief to Serum Institute in ITAT Appeal

The Appellate Tribunal allowed the Miscellaneous Application filed by the assessee, Serum Institute of India Ltd., challenging the ITAT Pune's order for A.Y. 2009-10. The Tribunal acknowledged the failure to adjudicate Ground No. 10 raised by the assessee regarding the disallowance of purchases. Consequently, the Tribunal recalled the order solely to address Ground No. 10, as it was deemed a clear error. The Tribunal then pronounced the order in open Court on 7th February 2023, granting relief to the assessee for the unaddressed ground.

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Issues:
Failure to adjudicate Ground No. 10 raised by the assessee in ITA No. 1184/PUN/2015 for A.Y. 2009-10.

Analysis:
The Appellate Tribunal received a Miscellaneous Application from the assessee, Serum Institute of India Ltd., challenging the order of ITAT Pune in ITA No. 1184/PUN/2015 for A.Y. 2009-10, specifically highlighting the failure to adjudicate Ground No. 10 raised by the assessee. The Authorized Representative (AR) for the assessee pointed out that Ground No. 10 had not been addressed in the ITAT order, emphasizing it as a mistake apparent from the record. The Departmental Representative (DR) for the Revenue acknowledged that Ground No. 10 indeed remained unadjudicated.

Upon reviewing the ITAT Order, the Tribunal confirmed that Ground No. 10 regarding the disallowance of purchases had not been addressed in the previous judgment. Accepting the AR's argument that this was a clear error, the Tribunal decided to recall the order solely for the purpose of adjudicating Ground No. 10 raised by the assessee. Consequently, the Miscellaneous Application filed by the assessee was allowed, and the Tribunal pronounced the order in the open Court on 7th February 2023.

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