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2021 (10) TMI 1362 - AT - Income TaxRectification of mistake u/s 254 - Omission on part of ITAT to decide the grounds - HELD THAT:- We notice that the Tribunal has inadvertently omitted to decide ground Nos. 2 & 3 of the assessee’s appeal for the assessment year 2012-13 and ground No.2 of the assessee appeal for assessment year 2013-14, which, is mistake apparent from record within the meaning of section 254(2) of the Act. Hence, we allow these Misc. Applications and recall the order [2021 (5) TMI 1041 - ITAT CHANDIGARH] for a limited purpose of adjudicating ground No 2&3 of the assessee’s appeal pertaining to AY 2012-13 and ground No 2 of the assessee’s appeal for the AY 2013-14 after hearing the assessee on theses afresh. Misc. Applications are allowed.
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