Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 1626 - AT - Income TaxRectification of mistake - additional grounds of appeal filed by the assessee with reference to Cross Objection were not considered by the ITAT - Held that:- The ITAT, after the considering the arguments of the both the sides, dismissed the Revenue’s appeal and the ground No. 2 of the assessee’s cross objection which was with regard to addition sustained by the CIT(A). In paragraph 9, the ITAT has mentioned that ground No. 1 of the assessee’s cross objection is not pressed by the ld. Counsel for the assessee at the time of hearing. From the above, the clear indication is that the only argument from both the side was with regard to the addition partly reduced by the CIT(A). There was no other ground in the Revenue’s appeal and in the assessee’s cross objection, though there were other grounds which were not pressed. When the regular grounds raised in the cross objections were not pressed except ground No. 2 of the cross objection, the question of pressing of the additional ground could not have arose. Moreover, on the record of the ITAT in the folder of cross objection there is no additional ground, though the assessee has furnished the copy of the additional ground alongwith Miscellaneous Applications. However, despite number of opportunities allowed by the ITAT to the assessee, none appeared on behalf of the assessee or if appeared, sought adjournment. Even in the Miscellaneous Application, the only assertion by the assessee is that there was a passing discussion about the additional ground. There cannot be a passing discussion on any ground, except when the assessee’s Counsel says that the ground is not pressed, because, if the ground is to be argued, then it is to be argued by both the parties and there cannot be a passing discussion in respect of such ground. In view of above, we are of the opinion that additional ground, if any, was not pressed by the assessee at the time of hearing. Therefore, now in the Miscellaneous Application the assessee cannot claim that there is apparent mistake in the order of the ITAT. We, therefore, reject the assessee’s Miscellaneous Application. - Decided against assessee.
|