2021 (3) TMI 986

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....RDER PER SHAMIM YAHYA (AM) :- By way of this Miscellaneous Application assessee seeks rectification of the mistake apparent from record in ITA No. 570 & 711/Mum/2018 vide order dated 6.1.2020. 2. In Miscellaneous Application it has been contended that in the aforesaid appeals one issue related to allowability of depreciation on non-compete fees paid by the assessee. That vide the impugned....

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....assessee further submits that the ITAT is wrong in holding that the order of learned CIT(A) in accordance with the Judgment of Hon'ble Madras & Hon'ble Karnataka High Court. That in those cases depreciation was allowed. It has been further submitted that the ITAT has further observed that no decision of Hon'ble Jurisdictional High Court has been cited before the Bench. It has been subm....

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....enue's appeal and the ITAT has upheld that order of learned CIT(A) and dismissed the learned CIT(A) Revenue's ground. Then how can the assessee expect that the ITAT shall grant more relief to the assessee than by dismissing Revenue's appeal. At that point learned counsel orally submitted that there was an additional ground in assessee's appeal on this issue which the ITAT has not adjudicated. In t....