TMI Blog2019 (6) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... d 20. The other part of the order would stand, as it is. - M.A. 142/Mum/2019 (Arising out of ITA No. 5288/Mum/2011) - - - Dated:- 14-5-2019 - Shri Pawan Singh (Judicial Member) And Shri G Manjunatha (Accountant Member) For the Appellant : Shri Ketan Ved For the Respondent : Shri Sachidanad Dube ORDER PER G MANJUNATHA, AM : The assessee has filed this miscellaneous application and requested to rectify the order passed by the Tribunal in ITA No.5288/Mum/2011 for AY 2002-03, vide its order dated 17-10-2018. The assessee has narrated facts and mistakes stated to be borne on record from the order of the Tribunal dated 17- 10-2018. The contents of misc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led a paperbook of 456 pages under cover of its letter dated 08 November 2016. 6. During the course of hearing, the Applicant had inter-alia argued the Ground No. 20 in the captioned appeal, and also handed over a chart capturing the Applicant's arguments on each of the grounds of appeal - a photocopy of the said chart handed over to the Bench on 11 July 2018 is forwarded herewith - refer Appendix - B (refer page Nos. 19 to 28 of the compilation). 7. The Hon'ble Tribunal vide its Order dated 17 October 2018 has not decided the ground of appeal no. 20 challenging non exclusion of CFC Grant 8. During the course of the hearing, it was specifically pointed out before the Bench that the issue vis-a-v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here is a mistake apparent in the order of the Tribunal dated 17-10-2018 inasmuch as ground 20 taken to challenge non exclusion of CFC grant from total income is not adjudicated upon by the Tribunal. Therefore, the said mistake is a mistake apparent from record which needs to be rectified u/s 254(2) of the I.T. Act, 1961. 3. The Ld.DR, on the other hand, fairly accepted that there is no finding on ground 20 in the order of the Tribunal, therefore, the order may be rectified u/s 254(2) of the Act. 4. We have heard both the parties and perused miscellaneous application filed by the assessee alongwith order of the ITAT dated 17-10-2018. We find that the Tribunal inadvertently failed to adjudicate ground 20 taken b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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