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2019 (7) TMI 1543 - ITAT VISAKHAPATNAMRectification of mistake/recall of order - Doctrine of Merger - issue of both the cross appeals (assessee's as well as Department's) are one and the same - Valuation of House Property - pendency of Departmental Appeal - adoption of the value of property as per stamp duty value / actual consideration as per Section 50C for computation of capital gains - HELD THAT:- In the instant case, the assessee and the revenue have filed cross appeals and there was a mistake committed on the part of the ITAT in not clubbing the appeals. Therefore, the ITAT disposed off the assessee’s appeal without hearing the departmental appeal. Neither the Ld.AR nor the Ld.DR brought to the notice of the ITAT, with regard to the pendency of the departmental appeal. Therefore, there is error in the order passed by the ITAT. When the cross appeals are filed by both the department and the assessee, required to be clubbed and heard together. Disposal of assessee’s appeal without hearing the departmental appeal cause injury and injustice to the department. Therefore, there was a mistake in the order of the Tribunal, hence, the assessee’s appeal required to be recalled. The order passed by this Tribunal in the case of the assessee is recalled - the cases for hearing fixed on 22.08.2019 - application of Revenue allowed.
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