2023 (6) TMI 37

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....an, Accountant Member And Shri Sandeep Singh Karhail, Judicial Member For the Assessee : Shri Yogesh Thar For the Revenue : Dr. Samuel Pitta ORDER PER SANDEEP SINGH KARHAIL, J.M. By way of this Miscellaneous Application, filed under section 254(2) of the Income Tax Act, 1961 ("the Act"), the assessee seeks recall / rectification of the order dated 07/11/2022, passed under section 25....

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....g Officer for adjudication on merits. The learned AR further submitted that this issue was raised by way of additional ground before the first appellate authority, however the same was dismissed, and accordingly the assessee raised grounds no.8 in its appeal for the assessment year 2010-11 before the Tribunal. It was further submitted that during the hearing ground-wise chart of submissions was al....

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....manded to the Assessing Officer for adjudication on merits. We also find from the perusal of the record that the issue of the applicability of the rate of tax provided in the DTAA on dividend declared by the assessee was also raised before the learned CIT(A) by way of an application seeking admission of additional ground. The learned CIT(A) though rejected the prayer of admission of additional gro....

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....um./2019, was taken up for hearing limited to the extent of adjudication of ground no.8 raised by the assessee. During the hearing, the learned Representative appearing for the parties fairly agreed that the issue arising in ground no.8 is covered in favour of the Revenue by the recent decision of the Special Bench of the Tribunal in DCIT v/s Total Oil India Private Ltd, [2023] 149 taxmann.com 332....