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2023 (6) TMI 37 - AT - Income TaxRectification of mistake u/s 254 - coordinate bench dismissed ground no.8 raised by the assessee as not pressed - HELD THAT:- From the perusal of the record that the issue of the applicability of the rate of tax provided in the DTAA on dividend declared by the assessee was also raised before the learned CIT(A) by way of an application seeking admission of additional ground. CIT(A) though rejected the prayer of admission of additional ground, however, on a without prejudice basis decided this issue against the assessee on merits. Therefore, we find merits in the submissions of the assessee that this issue was specifically raised before the Tribunal and was also pressed in its appeal for the assessment year 2010-11. There is a mistake apparent from the record, which constitutes a rectifiable mistake u/s 254(2) - Accordingly, the order passed by the coordinate bench of the Tribunal in assessee’s appeal for assessment year 2010-11 is hereby recalled limited to the extent of adjudication of ground no.8 on merits. Corresponding appeal was taken up for hearing limited to the extent of adjudication of ground no.8 raised by the assessee. Appearing for the parties fairly agreed that the issue arising in ground no.8 is covered in favour of the Revenue by the recent decision of Total Oil India Private Ltd [2023 (4) TMI 988 - ITAT MUMBAI (SB)]. Accordingly, respectfully following the aforesaid decision of the Special Bench of the Tribunal, ground no.8 is dismissed.
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