2022 (10) TMI 1002

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.... For the Respondent : Sh.S. M. Surendranath, Sr.DR. ORDER Per : Anikesh Banerjee, JM: In this Miscellaneous Application, the assessee contends that Ground Nos. 3 to 5 in ITA No. 508/Asr/2016, for A.Y. 2008-09 where it was pointed out that the said ground remained from being decided in our order dated 09.10.2019. The Miscellaneous Application was filed on 25.11.2019 by the ld. Assessee aga....

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....also the arguments were given in writing to support the said grounds of appeal as referred above. It is further relevant to point out that these grounds of appeal no. 3 to 5 were never withdrawn either orally or in writing and this fact is duly supported by the record of the Tribunal. Thus the ground of appeal no. 3 to 5 raised before the tribunal stands alive. It is therefore very respectfully pr....