TaxTMI 
TaxTMI 
2019 (7) TMI 1543
X X X X Extracts X X X X
X X X X Extracts X X X X
.... For the Appellant : Shri P.Srinivasa Murthy, DR For the Respondent : Shri C.V.S. Murthy, AR ORDER Per Shri D.S. Sunder Singh, Accountant Member : In the instant case, the department as well as the assessee have filed appeal against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], Visakhapatnam vide ITA No.0058/2013-14/ITO W 1(1) Vsp/2013-14 dated 20.09.2013 for the Assessment ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... was not brought to the notice of ITAT at the time of assessee's appeal hearing. Since the issue involved in both the appeals is common and the assessee's appeal was decided without hearing the departmental appeal, requested to recall the order of the assessee appeal and decide both the appeal together on merits. 3. On the other hand, the Ld.AR vehemently opposed for recalling the order stating ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....stice to the department. Therefore, we hold that there was a mistake in the order of the Tribunal, hence, the assessee's appeal required to be recalled. Hon'ble Supreme Court in the case of Commissioner of Sales Tax, U.P. Vs. Vijai Int.Udyog held as under : "On the facts of the case, we do not accept the view of the High Court that the doctrine of merger applied. Both the assessee and the Commi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....als should be reheard by the Tribunal and counsel for both parties fairly agreed that it should be done. We, accordingly, allow this appeal, set aside the order of the High Court as also the two separate orders of the Tribunal by consent of the parties and direct that Appeal No.1366 of 1980, filed by the assessee and appeal No.541 of 1981 filed by the Commissioner relating to the year 1978-79 shal....