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2019 (8) TMI 1438 - AT - Income TaxRectification of mistake - error apparent on the face of record or not - HELD THAT:- Considering the material referred by the assessee in his submission and the material fact that Cross Objection of the assessee was dismissed on the ground that it was not pressed, we allow the miscellaneous application of the assessee to this limited extent, however, the assessee to be adjudicated a fresh after considering the material referred by the assessee. Since there is no specific adjudication of the assessee and it is required to be adjudicated specifically by speaking order, therefore, we consider that there is apparent mistake in the order of ITAT for adjudicating the C.O. No. 41/Ahd/2015 filed by the assessee. Accordingly, miscellaneous application of the assessee is allowed to the extent of correcting the finding of the ITAT. Miscellaneous application filed by the assessee is allowed.
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