https://www.taxtmi.com/caselaws?id=379131 The ITAT dismissed the Revenue's miscellaneous application seeking rectification of the appellate order in ITA No. 364/Ahd/2018 for AY 2013-14. The ITAT found that the CIT(A) had not followed proper procedures and failed to consider the grounds presented by the assessee. It noted that the case cited by the Revenue was based on different facts and did not apply to the current situation. Therefore, the ITAT concluded that there was no justification to entertain the rectification application and dismissed it on 24/04/2019. en-us Wed, 24 Apr 2019 00:00:00 +0530 Sat, 27 Apr 2019 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379131 The ITAT dismissed the Revenue's miscellaneous application seeking rectification of the appellate order in ITA No. 364/Ahd/2018 for AY 2013-14. The ITAT found that the CIT(A) had not followed proper procedures and failed to consider the grounds presented by the assessee. It noted that the case cited by the Revenue was based on different facts and did not apply to the current situation. Therefore, the ITAT concluded that there was no justification to entertain the rectification application and dismissed it on 24/04/2019. Case-Laws Income Tax Wed, 24 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379131