TMI Blog2023 (2) TMI 1151X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-serve the interest of substantial justice, the order [ 2019 (10) TMI 1561 - ITAT DELHI] passed by the Tribunal is hereby, recalled to the extent of adjudicating the additional ground as taken - Therefore, Registry is directed to fix the appeal for hearing in due course for adjudicating the additional ground. - M.A.No.-887/Del/2019, ITA No.6583/Del/2018 - - - Dated:- 14-2-2023 - SHRI KUL B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ( the Act ). He therefore, prayed that the mistake may be rectified and the appeal be fixed for hearing qua the additional ground as taken by the assessee vide letter dated 05.07.2019. 3. On the other hand, Ld. Sr. DR opposed the submissions and submitted that the assessee could have very well pointed out to the Tribunal regarding adjudication of additional ground but he did not do so during t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee is humbly praying before your good self to accept the additional ground of appeal raised before date of hearing of appeal having regard to the ratio of the decision of the Hon ble Supreme Court in the case of National Thermal Power Corporation vs CIT (1998) 229 ITR 383 (SC). 5. The report of the Revenue has confirmed about raising of such ground by the assessee. The Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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