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2018 (10) TMI 1824 - AT - Income TaxRectification of mistake u/s 254 - ground of appeal relating to selection of the overseas AE as the tested party had remained omitted to be adjudicated upon - HELD THAT:- We are persuaded to subscribe to the contention of the ld. A.R, that the Tribunal while disposing off the aforesaid appeal, had inadvertently omitted to adjudicate the “Ground of appeal No.5” raised by the assessee in context of the selection of the overseas AE as the “tested party‟. On a perusal of the order of the Tribunal, it emerges that the contention advanced by the ld. D.R in his rebuttal to the averments advanced by the assessee in context of the selection of the overseas AE as a “tested party‟ had been referred to by the Tribunal at Page 9- Para 4.2A , however the same thereafter was not followed by an adjudication of the issue on merits. We thus, in terms of our aforesaid observations are of the considered view, that the non-adjudication of the aforesaid “Ground of appeal no. 5 has rendered the order of the Tribunal as suffering from a mistake, which being glaring, patent, apparent and obvious from record, thus making the same amenable for rectification u/s 254(2) of the Act. In terms of our aforesaid observations the order passed by the Tribunal u/s 254(1) is recalled, for the limited purpose of adjudicating the “Ground of appeal no. 5”. Recall the order passed by the Tribunal u/s 254(1) while disposing off the appeal of the assessee for A.Y 2012-13 [2018 (3) TMI 1665 - ITAT MUMBAI] for the limited purpose of adjudicating the “Ground of appeal No. 5”. Miscellaneous application filed by the assessee is allowed
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