2021 (10) TMI 1048

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....r For the Assessee : Shri H.V.Gandhi- Ld.AR For the Revenue : Ms. Anupama Singla - Sr. DR ORDER UNDER SECTION 254(1) OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER: 1. This Miscellaneous Application is filed by the assessee for seeking rectification in the order dated 10.12.2020. The ld. Authorised Representative (AR) of the assessee submits that sole ground of appeal raised by ....

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....the Assessing Officer to verify the fact and allow appropriate relief to the assessee in accordance with law. The ld.AR of the assessee submits that in terms of the direction of Tribunal in order dated 10.12.2020, the AO verified the fact and deleted the disallowance in his order giving effect dated 12.04.2021. However, the order dated 12.04.2021 was withdrawn by AO in his subsequent order passed ....

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.... specific mistake apparent, which can be rectified by this Bench. The ld.AR of the assessee fairly agreed that there is no mistake in the order dated 10.12.2020, however, the Hon'ble Bench may direct the AO to consider the matter in accordance with direction of the Bench in its order dated 10.12.2020. 4. We have considered the submission of both the parties and have gone through the order dated....