TMI Blog2014 (8) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s 147/148 of the Act - Once the appellant have withdrawn the challenge on a particular issue by not pressing it before the ITAT, it is as good as no appeal on that ground is before the ITAT for consideration - the order of the Tribunal was passed on 5 June 2009 recorded the fact that the issue relating to reopening of assessment was not pressed by the applicant – Decided against Assessee. - Wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r's appeal for A.Y. 1998-99 under the Act. 3. The ITAT by the impugned order had rejected the application for rectification on the basis that the ground for rectification viz. The entire proceedings emanating from a reopening where u/s.148 of the Act is without jurisdiction was a ground specifically given up during the hearing of the appeal leading to order dated 5 June 2009. The ITAT in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Misc. Application to rectify the order dated 5 June 2009 of the ITAT. In its application the only reason for rectification by the ITAT was that it had not considered the issue regarding reopening of assessment. At that stage, i.e. on 5 February 2011 it was not the contention of the petitioner that the statement recorded by the ITAT in its order dated 5 June 2009 is factually incorrect. However, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the petitioner had at the time of hearing of the appeal withdrawn its challenge to the reopening of assessment under Section 147/148 of the Act. Once the appellant have withdrawn the challenge on a particular issue by not pressing it before the ITAT, it is as good as no appeal on that ground is before the ITAT for consideration. Moreover, it would be noticed that the order of the ITAT was passed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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