Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (2) TMI 586 - AT - Income TaxRectification of mistake - legality of action of Pr.CIT u/s.263 - main arguments of the ld. AR of the assessee before us that the appeal of the assessee was wrongly dismissed by the Tribunal without considering the grounds raised by the assessee in Form No.36 - HELD THAT:- On careful perusal of the order of the Tribunal dated 10.05.2018, observe that the Tribunal has decided the appeal of the assessee on ground No.2 only but ground No.1 of assessee challenging the legality of action u/s.263 of the Act has not been adjudicated therein. However, the ld. AR before us submitted that the ground No.1 raised by the assessee in Form No.36 have not been decided by the Tribunal, which amounts to mistake apparent on record. Ld. CIT-DR did not controvert and also agreed to the above contentions of the ld. AR of the assessee. Considering the submissions of the assessee and looking to the facts and circumstances of the case, we allow the miscellaneous application filed by the assessee and order of the Tribunal dated 10.05.2018 is recalled for limited purpose i.e. for adjudication of ground No.1 of assessee only. The Registry is directed to list this case on 10.03.2022.
|