TMI Blog2018 (2) TMI 1747X X X X Extracts X X X X X X X X Extracts X X X X ..... in sustaining the denial of exemption, the appeal of the revenue was treated as allowed. We have further noted that the appeal of the Revenue was allowed without discussing the grounds of appeal and the facts related therewith. Considering the fact that is no discussion about the facts related with grounds of appeal and the submission of respective parties, we find that non-consideration of groun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee allowed the revenue s appeal without discussing the ground of appeal raised by revenue. Thus, there is mistake apparent in the order passed by the Tribunal which requires rectification. 2. We have heard the ld. AR of the assessee and ld. DR for the Revenue and perused the material available on record. The ld. AR of the assessee argued on the similar line as contended in the Miscella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive parties, we find that non-consideration of grounds of appeal and the fact thereof are mistake apparent. Hence, the order qua the appeal of revenue being ITA No. 1336/M/14 for AY 2003-04 is recalled. The case if now fixed for hearing on 05.04.2018. Issuance of fresh notice is dispensed with as the parties were informed in the Court during the hearing of the case. 4. In the result, MA filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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