2023 (2) TMI 1437 - AT - Income Tax

Order recalled u/s254(2) for non-adjudication of Revenue Ground 5; limited recall, fresh hearing directed

ITAT Pune-AT allowed the Revenue's miscellaneous application under s.254(2), holding that non-adjudication of Ground No. 5 in the Revenue's original ... Rectification u/s 254 - ground No. 5 raised by the Revenue in its appeal was not adjudicated and thus a mistake apparent from record has crept in in the order of the Tribunal - HELD THAT:- Following the mandate u/s 254(2) the order of the Tribunal [2025 (12) TMI 786 - ITAT PUNE] for A.Y. 2011-12 dated 09-01-2017 is recalled only to the extent of addressing ground No. 5 which remained un-adjudicated, at the time of passing the order. Rest of the order remains unaltered, unchanged. The Registry is directed to put up the matter for hearing at the next available date and issue notices to the parties herein. Misc. application of the Revenue stands allowed. The Revenue filed a Miscellaneous Application under section 254(2) of the Income-tax Act, 1961 seeking rectification of the Tribunal's order dated 09-01-2017 in ITA No. 625/PUN/2016 for A.Y. 2011-12. The grievance was that ground No. 5 in the Revenue's appeal had 'remained to be adjudicated.' On examining the earlier order, the Tribunal found that ground No. 5 had, in fact, not been dealt with, and that 'a mistake apparent from record has crept in in the order of the Tribunal.' Invoking the mandate of section 254(2), the Tribunal recalled its earlier order 'only to the extent of addressing ground No. 5 which remained un-adjudicated,' while clarifying that the 'rest of the order remains unaltered, unchanged.' The Registry was directed to list the matter for hearing and issue notices to the parties. The Miscellaneous Application was allowed.