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2021 (3) TMI 986 - AT - Income TaxNon adjudication of the additional ground raised by the assessee - Allowability of depreciation on non-compete fees - additional ground in assessee’s appeal which the ITAT has not adjudicated - HELD THAT:- Miscellaneous Application there is no whisper of additional ground remaining un-adjudicated. We note that additional ground was not adjudicated by the ITAT as there was no discussion on the subject. However, since the assessee has submitted photocopy of the ITAT receipt for filing additional ground in the interest of justice, we deem it appropriate that appeal [2020 (3) TMI 416 - ITAT MUMBAI] be recalled only to consider the veracity and adjudication of the said additional ground raised by the assessee.
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