2014 (4) TMI 1098

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.... This is a Miscellaneous Petition by the Assessee in respect of the disposal by the Tribunal of its captioned appeal for the Assessment Year (A.Y.) 2006-07 vide order u/s. 254(1) of the Income Tax Act, 1961 ('the Act' hereinafter) dated 23.10.2013. 2. The assessee's grievance per its instant application is that the appeal raised two grounds, i.e., ground nos. 1 & 2. However, while ground no. 2 ....

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....ordingly, have no hesitation in, acceding to the assessee's prayer, recalling the assessee's appeal, since disposed of per the impugned order, for being heard afresh and decided in respect of the assessee's ground no. 1, which raises an issue separate and distinct from Ground # 2 adjudicated by the tribunal. The date of the said hearing by the tribunal was, in consultation with the parties, fixed ....