2019 (5) TMI 1186

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....itioner : Shri T.T. Durairaj Kandiar, FCA For the Respondent : Shri M. Mathivanan, JCIT ORDER PER N.R.S. GANESAN, JUDICIAL MEMBER: The assessee has filed the present Miscellaneous Petition on the ground that there are prima facie errors in the order of this Tribunal dated 19.12.2018. 2. Shri T.T. Durairaj Kandiar, the Ld. representative for the assessee, submitted that at page 4, pa....

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....his Tribunal while disposing of the appeal. According to the Ld. representative, non-disposal of specific ground raised by the assessee is error within the meaning of Section 254(2) of the Income-tax Act, 1961 (in short 'the Act'), therefore, it has to be disposed of. 3. We heard Shri M. Mathivanan, the Ld. Departmental Representative also. According to the Ld. D.R., ground No.4 with re....

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....fore, this Tribunal do not find any reason to interfere with the order of the lower authority". This observation is inadvertently made. Accordingly, the following line at para 8 is deleted:- "Therefore, this Tribunal do not find any reason to interfere with the order of the lower authority". Instead the following shall be inserted: "Therefore, this Tribunal finds justifiabl....

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....the assessee, non-disposal of specific ground raised in the grounds of appeal is an error within the meaning of 254(2) of the Act. Therefore, it needs to be disposed of. Accordingly, the appeal is reopened only for the purpose of disposal of ground No.4. The Registry is directed to post the appeal for disposal of ground No.4 alone on 17.06.2019. Since the date of hearing was announced in the prese....