2021 (4) TMI 335

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.... Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid matter is a recalled matter for limited purpose of adjudication of one of the additional ground raised by the assessee in its appeal for Assessment Year (AY) 2008-09. The appeal was originally disposed-off vide order dated 14/10/2019 which is common order for Cross Appeals for AYs 2007-08 & 2008-09. However, the assessee's miscellaneous ap....

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....al submissions and perused the materials available on record. We find that the additional grounds raised on the aforesaid two issues for A.Y.2008-09 have not been adjudicated by this Tribunal while disposing off the original appeal which is amenable to rectification u/s.254(2) of the Act. 8. With regard to deduction claimed in respect of education cess, we have already held for the A.Y.20....

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....as in the appellate order. The Ld. AR, on the other hand, submitted that this issue was raised by the assessee vide its letter dated 04/12/2018 whereas the appeal was originally heard on 20/08/2019. This ground, though admitted and argued, was not adjudicated by the bench which led the assessee to prefer miscellaneous application against the order and finding merit in the same, the miscellaneous a....

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....bjection raised by Ld. CIT-DR as to admission of additional ground of appeal stand rejected. 4. Proceeding further on the merit of the case, upon perusal of assessment order as well as appellate order, we concur with the submission of Ld. CIT-DR that the factual matrix with respect to issue of deduction of ESOP expenditure is not available on record and the same was not subject matter of assess....