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2019 (8) TMI 560 - ITAT MUMBAIRectification u/s 254 - non consideration of certain grounds - HELD THAT:- It is relevant to observe, in the appeal order itself, the Tribunal has recorded the submissions of the Departmental Authorities to the effect that all the grounds raised by the Revenue in the appeals are covered by the decisions of the Tribunal and Hon’ble Jurisdictional High Court in assessee’s own case as well as in case of another Insurance Company viz., ICICI Prudential Insurance Co. Ltd. v/s ACIT, [2012 (11) TMI 13 - ITAT MUMBAI] In fact, in course of hearing of the present applications also, learned Counsels appearing for the parties have agreed that all the grounds raised by the Revenue, including grounds no.2, 3 and 6, are covered by the decision of the Tribunal in assessee’s own case. Thus, in view of the aforesaid, there is an inadvertent mistake by the Tribunal in not disposing of grounds no.2, 3 and 6, which comes within the ambit of mistake apparent on the face of record as per section 254(2) of the Act, hence, requires rectification. Since, there is consensus between the parties that grounds which have not been decided earlier are also covered by the decision of the Tribunal in assessee’s own case but which could not be decided inadvertently, we proceed to dispose of them in terms of earlier decision of the Tribunal in assessee’s own case. - Misc. applications are allowed
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