ITAT Pune recalls order in ITA No. 795/PUN/2017 due to un-adjudicated grounds u/s 254(2), AY 2012-13.

The ITAT Pune allowed a Miscellaneous Application by the assessee to recall an order from ITA No. 795/PUN/2017 for the assessment year 2012-13. The Tribunal identified an oversight where certain grounds of appeal were un-adjudicated, constituting a "mistake apparent from record" under section 254(2) of the Income Tax Act. The Tribunal agreed to recall the appeal to address these specific issues and instructed the Registry to schedule a hearing. The decision was pronounced on February 9, 2023.

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The Appellate Tribunal ITAT Pune, comprising Shri Inturi Rama Rao and Shri S.S. Viswanethra Ravi, addressed a Miscellaneous Application filed by the assessee seeking the recall of an order from ITA No. 795/PUN/2017 for the assessment year 2012-13. The application was based on the claim that "ground of appeal no. II Non-TP Issues-2 & 3" remained un-adjudicated, which the assessee argued constituted a "mistake apparent from record" under section 254(2) of the Income Tax Act.

The assessee's representative asserted that these grounds were covered by a previous decision of the Co-ordinate Bench in the assessee's own case for the assessment year 2011-12 (ITA No. 624/PUN/2018). Upon review, the Tribunal acknowledged the oversight regarding the un-adjudicated grounds but noted that the applicability of the previous decision required further examination.

The Tribunal concluded that the case warranted recalling the appeal for the specific purpose of addressing the un-adjudicated grounds. Consequently, the Registry was instructed to schedule a hearing to adjudicate the specified issues. The Miscellaneous Application was allowed, and the order was pronounced on February 9, 2023.

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