https://www.taxtmi.com/caselaws?id=181587 The Appellate Tribunal ITAT Rajkot allowed a miscellaneous application filed by the assessee due to a misunderstanding of facts in the appeal process. The misunderstanding led to a mistaken appeal before ITAT against an order passed u/s 263 of the Act, despite receiving relief from the Commissioner of Income Tax (A)-III, Rajkot. The ITAT considered this misunderstanding as a bonafide mistake and rectifiable under section 254(2) of the Act. Consequently, the ITAT recalled its earlier order and directed the case to be fixed for hearing. The miscellaneous application was allowed, with the order pronounced in open court on 06-05-2011. en-us Fri, 06 May 2011 00:00:00 +0530 Wed, 20 Apr 2016 12:18:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181587 The Appellate Tribunal ITAT Rajkot allowed a miscellaneous application filed by the assessee due to a misunderstanding of facts in the appeal process. The misunderstanding led to a mistaken appeal before ITAT against an order passed u/s 263 of the Act, despite receiving relief from the Commissioner of Income Tax (A)-III, Rajkot. The ITAT considered this misunderstanding as a bonafide mistake and rectifiable under section 254(2) of the Act. Consequently, the ITAT recalled its earlier order and directed the case to be fixed for hearing. The miscellaneous application was allowed, with the order pronounced in open court on 06-05-2011. Case-Laws Income Tax Fri, 06 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181587