2025 (5) TMI 2205

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....hika Mehta, Adv For the Revenue : Shri Bhopal Singh, Sr. Dr ORDER PER M. BALAGANESH, A. M.: 1. At the outset the ld AR stated that MA 373/Del/2024 be treated as withdrawn as it amounts to duplication of filing of miscellaneous application. A letter to this effect was filed by the assessee on 07.05.2025. Considering the same Ma 373/Del/2024 is hereby dismissed as withdrawn. MA 218/De....

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....email dated 29.09.2021. These additional grounds are indeed available in the appeal folder. Since, these additional grounds were not adjudicated at all by the Tribunal while disposing off the appeal which amounts a mistake apparent on record warranting rectification of the order u/s 254(2) of the Act. 4. Hence, we deem it fit and appropriate to recall the order passed by this Tribunal in ITA No....