2019 (4) TMI 1575

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....pellant : Shri O. P. Pathak, Sr.D.R. For the Responden : Shri M. K. Patel, A.R. ORDER PER PRADIP KUMAR KEDIA - AM: The captioned Miscellaneous Application has been filed at the instance of Revenue seeking rectification of appellate order in ITA No. 364/Ahd/2018 dated 06.07.2018 passed by the Tribunal under s. 254(1) of the Act concerning AY 2013-14. 2. As per the aforesaid order of ITAT, the ....

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....with the provisions of the law. Therefore, such order of the CIT(A) was not sustainable in the opinion of the ITAT. Such order of the ITAT is not amenable to rectification within the sweep of Section 254(2) of the Act. The judgment of the Hon'ble Gujarat High Court in Ashokji Chanduji Thakor (supra) was rendered on the premise that CIT(A) had passed ex parte order and decided the appeal on merits ....