TMI Blog2020 (12) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal has not adjudicated the issues on merits and has recorded the alternative contention which was not taken by the assessee. Therefore, the tribunal has rightly invoked the powers under Section 254(2) of the Act as the order passed by the tribunal suffers from the mistake apparent on the face of the record. Substantial question of law framed in these appeals are answered against the revenue. - I.T.A. NO.377 OF 2013 - - - Dated:- 12-11-2020 - HON BLE MR. JUSTICE ALOK ARADHE AND HON BLE MR. JUSTICE H.T.NARENDRA PRASAD APPELLANTS (BY SRI. K.V. ARAVIND, ADV.,) RESPONDENT (BY SRI. CHYTHANYA K.K. ADV.) JUDGMENT ALOK ARADHE J., This appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assessing Officer. However, the Commissioner of Income Tax (Appeals) accepted the alternative plea of the assessee to tax only net income from the business of manpower supply. The assessee thereupon filed an appeal before Income Tax Appellate Tribunal (hereinafter referred to as 'the tribunal' for short). The tribunal by order dated 25.05.2012 by placing reliance on the decision in COMMISSIONER OF INCOME TAX AND ANR. VS. M/S TATA ELXSI LTD AND ANR. , I.T.A.NO.386, 387 388/2015 DECIDED ON 15.02.2016 held that income reduced from export turnover has to be reduced from total turnover. 3. The assessee thereupon filed a petition under Section 254(2) of the Act seeking rectification of the mistake. The tribunal by an order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, no adjudication was made in the order by the tribunal with regard to grounds No.8 and 9 and therefore, the order suffers from the error apparent on the face of the record as the issue was not dealt with on merits. It is further submitted that the plea, which has been recorded in para 29 with regard to alternative contention was never raised by the assessee and therefore, the order passed by the tribunal is within the purview of Section 254(2) of the Act. 6. We have considered the submissions made by learned counsel for the parties and have perused the record. The tribunal has recorded the submissions of the assessee in the opening paragraph and in particular has referred to the following submissions, which read as under: 8. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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