https://www.taxtmi.com/caselaws?id=401384 The Tribunal allowed the rectification application seeking reconsideration of a previous order as specific decisions were not considered during the appeal. Despite the Departmental Representative's argument that no mistake was apparent, the Tribunal found that the decisions cited by the assessee's counsel were indeed not considered, constituting a mistake. The order was recalled for further examination of the cited decisions, and the case was directed to be heard before a regular Bench. The Miscellaneous Application was allowed, with the order pronounced on 04/12/2020. en-us Fri, 04 Dec 2020 00:00:00 +0530 Sat, 05 Dec 2020 09:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401384 The Tribunal allowed the rectification application seeking reconsideration of a previous order as specific decisions were not considered during the appeal. Despite the Departmental Representative's argument that no mistake was apparent, the Tribunal found that the decisions cited by the assessee's counsel were indeed not considered, constituting a mistake. The order was recalled for further examination of the cited decisions, and the case was directed to be heard before a regular Bench. The Miscellaneous Application was allowed, with the order pronounced on 04/12/2020. Case-Laws Income Tax Fri, 04 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401384