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2021 (12) TMI 730 - AT - Income TaxRectification of mistake u/s 154 - Miscellaneous Applications are filed by the assessees’ seeking recall of the order of the Tribunal [2021 (6) TMI 669 - ITAT HYDERABAD] - Deduction u/s 54F - ITAT remitted the issue to file back to the AO for verification for the allotment of flats, which have been allotted to the assessee in a Block/Tower or in different Blocks/Towers - AR submitted the note along with case law on 28/05/2021, which was not taken into consideration while passing the order - HELD THAT:- To avoid physical contacts due to the global pandemic COVID-19, drop box system for filling any physical documents has been arranged in the office premises w.e.f. 14/08/2020. The ld. AR filed the documents in physical in the drop box, which could not be placed before the Bench at the time of hearing of this appeal as well as up to passing of the order and, therefore, there was no occasion to consider the said documents while passing the order. The said documents were also filed before the office of the DR, ITAT. We make it clear that the main cases had been heard on 27/05/2021 on virtual mode because of Covid-19 pandemic lockdown imposed and the same only forms the sole reason of these assessees’ as well as their learned counsel having not able to place on record various judicial precedents deciding the issue herein against the department; we find our order dated 18/06/2021 suffering a mistake(s) apparent on record. As considering the case laws we conclude there was a mistake apparent on record in the order passed in [2021 (6) TMI 669 - ITAT HYDERABAD] and, therefore, the same are hereby recalled and disposed off.
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