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2020 (4) TMI 815 - AT - Income TaxRectification u/s 254 - non adjudication of grounds of appeal and additional grounds of appeal filed before the Tribunal - HELD THAT:- On perusal of the impugned order, it is clear that above grounds of appeal and additional grounds of appeal filed before the Tribunal were not adjudicated by this Tribunal. It is settled proposition of law that non adjudication of grounds of appeal and additional grounds of appeal filed before the Tribunal constitute mistake apparent from the records capable of being rectified in exercise of the powers vested with Tribunal u/s.254 (2) of the Income Tax Act, 1961. Thus, we recall the appeals for limited purpose for adjudicating the mentioned grounds of appeal and additional grounds.
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