2024 (6) TMI 1577

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....NT MEMBER For the Assessee : Shri Kishor B Phadke - AR For the Revenue : Shri Ramnath P Murkunde - DR ORDER PER DR. DIPAK P. RIPOTE, AM: The assessee i.e.M/s.Bitwise Solutions Pvt. Ltd., filed M.A. Nos.348, 349 & 350/PUN/2022 against the separate orders of ITAT in ITA Nos.757/PUN/2017, 1437/PUN/2017 and 1438/PUN/2017 for the A.Y's 2012-13, 2013-14 & 2014-15 respectively. 2. All t....

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....n the order dated 29.04.2022 in ITA No.757/PUN/2017, actually there is no reference of adjudication about the admission or rejection of ground no.5 & additional grounds. We have noted that additional ground of appeal along with relevant supporting material is available on record. 3.2 Considering the facts that additional ground of appeal was not adjudicated by deciding the appeal on 24.10.2018,....