2017 (1) TMI 1697

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..... issions made by learned AR. We noticed that the Tribunal has considered the issues in paragraph 5 9 of the order and restored them to the file of the AO/DRP. As stated by learned AR this would create confusion. During the course of hearing both the parties agreed that the matters may be set aside to the file of the Assessing Officer. Accordingly, we rectify the impugned order by deleting the .....

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..... ran, J. The assessee has filed this Miscellaneous petition seeking rectification of certain inadvertent errors occurred in the impugned order passed by the Tribunal. 2. Learned counsel appearing for the assessee submitted that the Tribunal has restored the matters relating to both the issues contested by the assessee to the file of the Assessing Officer/Dispute Resolution Panel (DRP). He su .....

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..... the order. 5. Learned AR further submitted that in paragraph 9 of the impugned order, the Tribunal has observed that the order of Ld CIT(A) has been set aside. Learned AR submitted that there is no order of learned CIT(A) and accordingly prayed for rectification of the mistake. We find merit in the said submission also. Accordingly, we direct that the words set aside the order of Ld CIT(A) oc .....

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