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2019 (2) TMI 1592 - HC - Income TaxApplication for rectification u/s 254(2) - non consideration of the additional evidence - additional evidences produced before the CIT (Appeals) being rejected without any justification - HELD THAT:- The above grievance of the petitioner of non-consideration of the ground of rectification is evident from reading of the impugned order dated 10th August, 2017. This is even not disputed by the Revenue. Thus, there is flaw in the decision making process leading to the impugned order dated 10th august, 2017. Tribunal ought to have dealt with the above issue (urged as ground No.5) in the Miscellaneous Application for rectification and taken a view on it. Therefore, we direct the Tribunal to decide above issue urged as ground No.5 by the petitioner in its rectification application dated 30th November, 2016 and pass an order on the same after following the principles of natural justice.
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