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Issues: Whether the rectification application was maintainable on account of non-adjudication of grounds of appeal Nos. 18 and 19, warranting recall of the earlier order to that extent.
Analysis: The application was filed under Section 254(2) of the Income Tax Act, 1961 on the ground that two appeal grounds had not been adjudicated in the earlier order. On hearing both sides, the omission was accepted as a non-adjudication of material grounds requiring correction. The earlier order was therefore recalled only to the extent necessary for adjudication of those grounds, and the appeal was directed to be listed in due course.
Conclusion: The rectification application was allowed, and the earlier order was recalled to the limited extent of deciding grounds Nos. 18 and 19.
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