2023 (8) TMI 1584

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....Sr. DR. ORDER PER SONJOY SARMA, JUDICIAL MEMBER: This miscellaneous application u/s 254(2) of the Act at the instance of the assessee is directed against the order of this Tribunal in ITA No. 359/Kol/2022 dated 13.03.2023. 2. The ld. counsel for the assessee referring to the contents of the miscellaneous application submitted that at the time of hearing on 20.12.2022, the appeal of the ....

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.... 3. On the other hand, ld. DR supported the findings of the Tribunal. 4. We have heard the rival submission and perused the records placed before us. We find that the appeal of the assessee was heard by us on 20.12.2022 and issues were discussed on merits in detail. However, while deciding the issues involved in the appeal by us, we have adjudicated ground no. 4 and did not adjudicate ground no. ....