TMI Blog2023 (6) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... its in the submissions of the assessee that this issue was specifically raised before the Tribunal and was also pressed in its appeal for the assessment year 2010-11. There is a mistake apparent from the record, which constitutes a rectifiable mistake u/s 254(2) - Accordingly, the order passed by the coordinate bench of the Tribunal in assessee s appeal for assessment year 2010-11 is hereby recalled limited to the extent of adjudication of ground no.8 on merits. Corresponding appeal was taken up for hearing limited to the extent of adjudication of ground no.8 raised by the assessee. Appearing for the parties fairly agreed that the issue arising in ground no.8 is covered in favour of the Revenue by the recent decision of Total Oil India P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ile of the Assessing Officer for adjudication on merits. The learned AR further submitted that this issue was raised by way of additional ground before the first appellate authority, however the same was dismissed, and accordingly the assessee raised grounds no.8 in its appeal for the assessment year 2010-11 before the Tribunal. It was further submitted that during the hearing ground-wise chart of submissions was also filed by the assessee. 3. On the other hand, the learned Departmental Representative did not bring anything on record to controvert the submissions made on behalf of the assessee. 4. We have considered the submissions of both sides and perused the material available on record. The grievance of the assessee in the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is hereby recalled limited to the extent of adjudication of ground no.8 on merits. 5. With the consent of both parties, the corresponding appeal being ITA no. 2384/Mum./2019, was taken up for hearing limited to the extent of adjudication of ground no.8 raised by the assessee. During the hearing, the learned Representative appearing for the parties fairly agreed that the issue arising in ground no.8 is covered in favour of the Revenue by the recent decision of the Special Bench of the Tribunal in DCIT v/s Total Oil India Private Ltd, [2023] 149 taxmann.com 332 (Mumbai - Trib.) (SB). Accordingly, respectfully following the aforesaid decision of the Special Bench of the Tribunal, ground no.8 is dismissed. 6. In the result, Miscellaneous ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
