TMI Blog2011 (5) TMI 989X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the assessee wherein it has been submitted that while deciding the appeal , ITAT has held as under in para-2 of the order :- At the time of hearing the learned A.R. Shri T.G. Kazi informed us that the assessee has already received relief vide order of Commissioner of Income Tax (A)-III, Rajkot dated 15..2008 and in support of his contention he placed a copy of order dated 15.2.2008 which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act which was dropped on 19-12-2007 holding that a separate proceeding u/s.263 will be initiated. The C.I.T. vide notice dated 19-12-2007 initiated fresh proceeding u/s.263 vide order dated 1302-2008 directed to the A.O. to enhance the assessment by adding net agricultural income of ₹ 4,95,000/-. Aggrieved by the order u/s.263 dated 13-12-2008 passed by C.I.T., the assessee filed the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er counsel before the ITAT was under the bonafide on misunderstood of fact and the bonafide mistake of the counsel is mistake apparent from the record which is rectifiable u/s.254(2) of the Act. We, therefore, recall the order of the ITAT dated 16-02-2008. 5. The registry is directed to fix the case for hearing in due course. 6. Miscellaneous application filed by the assess is allowed. Or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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