2022 (7) TMI 1608 - AT - Income Tax

Appellant's unpressed Ground No.5 treated as withdrawn and dismissed, appeal on issue dismissed; no rectification ordered.

ITAT held that ground No.5 of the appeal was not pressed by the appellant at hearing and is therefore treated as withdrawn and dismissed; the Tribunal ... Rectification of mistake - as submitted Tribunal has omitted to decide ground of No. 5 of the appeal, therefore the mistake apparent from the record needs to be rectified by recalling the impugned order - HELD THAT:- At the time of hearing, AR has not pressed the ground of appeal No. 5 raised by the assessee as discussed in the above paragraphs. Accordingly, the ground of appeal No. 5 is treated as withdrawn and is dismissed. In the result, the appeal filed by the assessee on the disputed issue is dismissed. The assessee appealed against the Commissioner of Income Tax (Appeals) order for A.Y. 2011-12. The Tribunal had earlier issued ITA No. 1760/Mum/2018 dated 27.09.2019 and, on MA No. 200/Mum/2020, 'partly allowed the M.A' by recalling that order for a limited purpose, observing that 'Since omission to decide the ground raised by the parties in appeal memorandum falls within the ambit of mistake apparent from record, we recalled the order dated 27.09.2019 for a limited purpose of adjudicating ground No. 5 raised by the order assessee in its appeal ITA No. 1760/Mum/2018, A.Y 2011-12.' At hearing, the assessee's representative did not press ground No. 5. Accordingly, 'the ground of appeal No. 5 is treated as withdrawn and is dismissed.' The disputed issue in the appeal is dismissed and the appeal is disposed of.