2022 (3) TMI 1524

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....Shah, A.R For the Revenue : Shri S.S. Shukla, Sr. D.R ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER: The assessee by way of this Miscellaneous Application has requested to rectify the error in the order of the ITAT in ITA No. 2389/Ahd/2015 being a mistake apparent from the record. 2. The assessee in the Miscellaneous Application has submitted that it has claimed deduction u/s 42 of the ....

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....e arguments advanced by the Ld. Counsel for the assessee. 5. We have heard the rival contentions of both the parties and perused the materials available on record. Admittedly, the ITAT was pleased to allow the depreciation to the assessee after making reference to the order of the ITAT in ITA No.3988/Ahd/2018 for the Assessment Hear 2005-06 vide order dated 31/12/2019 in the own case of the ass....

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.... by the ITAT inadvertently. Thus the Ld. AR requested the bench to recall the impugned order to the extent of the issue with respect to additional depreciation for fresh hearing as per law. 7. On the contrary Ld. DR could not controvert the arguments advanced by the Ld. AR for the assessee. 8. We have heard the rival contentions of both the parties and perused the materials available on reco....