2023 (8) TMI 1584 - AT - Income Tax

Tax Tribunal Recalls Previous Order Due to Adjudication Error, Schedules Re-hearing on Merits for Assessee's Appeal.

The ITAT Kolkata granted the assessee's miscellaneous application under section 254(2), recalling its previous order from 13.03.2023 in ITA No. ... Rectification of mistake u/s 254 - not adjudicating ground no. 1, 2, 3 & 5 - HELD THAT:- We find that the appeal of the assessee was heard by us on 20.12.2022 and issues were discussed on merits in detail. However, while deciding the issues involved in the appeal by us, we have adjudicated ground no. 4 and did not adjudicate ground no. 1, 2, 3 & 5 on wrong assumption that these grounds are connected and consequential to ground no. 4 of the appeal. Since issues were dealt on merits and same ought to have been dealt by this Tribunal, we find that apparent mistake has occurred in framing the impugned order which needs to be rectified and the grievance of the assessee can be addressed only by recalling the impugned order. We therefore find merits in the contention of the ld. counsel for the assessee and thus recall our order [2023 (3) TMI 1224 - ITAT KOLKATA]. The Appellate Tribunal ITAT Kolkata allowed the miscellaneous application filed by the assessee under section 254(2) of the Act, recalling its order dated 13.03.2023 in ITA No. 359/Kol/2022. The Tribunal found a mistake in not adjudicating all grounds separately and directed a re-hearing of the appeal on merits. The registry was instructed to restore the case for further proceedings.