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2019 (4) TMI 1393 - HC - Income TaxRectification u/s 254 - Non consideration of specific ground raised - TP adjustment on Payment of 'Corporate fees' - admission of additional evidence allowed - Tribunal neither considered itself nor ask the AO to re-decide - HELD THAT:- As before the Tribunal the assessee had raised specific ground to challenge the addition on Payment of 'Corporate fees' . In fact, this was the substantial part of the Petitioner's challenge in the Appeal before the Tribunal. In support of such ground, the Petitioner had also sought permission to produce additional evidence. Such permission was granted. Additional evidence was allowed to be brought on record. Thereafter the choice before the Tribunal was either to ask the Assessing Officer to take such additional evidence into account and re-decide the issue or to do itself. Unfortunately, the Tribunal did neither. Tribunal disposed of the Petitioner's Appeal without giving any answer to the Petitioner's challenge to the addition made by the Assessing Officer. The power of rectification of the Tribunal flowing from section 254(2), howsoever, restricted, would definitely be available in a situation like the present one. When the Appellant before the Tribunal raises a ground, presses the ground in service, it is the duty of the Tribunal to dispose of such ground and give its opinion thereon. A ground which is raised and not given up when remains undecided in the judgment of the Tribunal, gives rise to an error on the face of record, which is rectifiable. The impugned order of the Tribunal is set aside. The Petitioner's request for rectification of the original judgment of the Tribunal dated 18/10/2017 is granted.
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