We've upgraded AI Search on TaxTMI with two powerful modes:
1. Basic • Quick overview summary answering your query with references• Category-wise results to explore all relevant documents on TaxTMI
2. Advanced • Includes everything in Basic • Detailed report covering: - Overview Summary - Governing Provisions [Acts, Notifications, Circulars] - Relevant Case Laws - Tariff / Classification / HSN - Expert views from TaxTMI - Practical Guidance with immediate steps and dispute strategy
• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Order recalled under Section 254(2) to adjudicate omitted appeal grounds filed by email by assessee during virtual hearings</h1> ITAT recalled its prior order for AY 2014-15 under u/s 254(2) for the limited purpose of adjudicating additional grounds the assessee filed by email ... Rectification u/s 254(2) - additional grounds raised by the assessee were not adjudicated by the Tribunal - HELD THAT:- We find that the Tribunal had adjudicated the grounds raised by the assessee for AY 2013-14 and noted that identical grounds raised for Ay 2014-15 also and accordingly applied the decision rendered for AY 2013-14 mutatis mutandis for AY 2014-15 also. But on perusal of the appeal folder that additional grounds had been indeed raised by the assessee by electronic mail during Covid where virtual hearing were conducted vide email dated 29.09.2021. These additional grounds are indeed available in the appeal folder. Since, these additional grounds were not adjudicated at all by the Tribunal while disposing off the appeal which amounts a mistake apparent on record warranting rectification of the order u/s 254(2) of the Act. Hence, we deem it fit and appropriate to recall the order passed by this Tribunal in [2024 (4) TMI 1331 - ITAT DELHI] for AY 2014-15 only for the limited purpose of adjudication of additional grounds. By miscellaneous application MA 218/Del/2024 the assessee sought recall of the Tribunal's order in ITA No. 483/Del/2019 dated 30.04.2024 for AY 2014-15 on the ground that 'additional grounds' submitted by electronic mail during virtual hearings (email dated 29.09.2021) were not adjudicated. The Tribunal found those additional grounds present in the appeal folder and held their non-adjudication amounted to a 'mistake apparent on record warranting rectification of the order u/s 254(2) of the Act.' Consequently the Tribunal recalled its 30.04.2024 order for AY 2014-15 limitedly to adjudicate the additional grounds, directed registry to list the main appeal for hearing on 11.06.2025, and ordered that no fresh notice would issue. Result: MA 218/Del/2024 is allowed; MA 373/Del/2024 is dismissed as withdrawn.
TaxTMI 
• Category-wise results to explore all relevant documents on TaxTMI
Help Us Improve - by giving the rating with each AI Result:
TaxTMI 
TaxTMI 
