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    <description>The ITAT acknowledged the error in not considering the departmental appeal alongside the assessee&#039;s appeal, leading to the decision to recall the order and schedule a joint hearing for both appeals. Emphasizing the importance of fairness and avoiding prejudice due to procedural mistakes, the appeals were directed to be reheard together without the need for separate notices to the parties. This decision aims to ensure justice and prevent any party from suffering due to court or tribunal errors.</description>
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      <description>The ITAT acknowledged the error in not considering the departmental appeal alongside the assessee&#039;s appeal, leading to the decision to recall the order and schedule a joint hearing for both appeals. Emphasizing the importance of fairness and avoiding prejudice due to procedural mistakes, the appeals were directed to be reheard together without the need for separate notices to the parties. This decision aims to ensure justice and prevent any party from suffering due to court or tribunal errors.</description>
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