2023 (3) TMI 1421

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..... estion, the Tribunal has omitted to adjudicate the grounds raised in [ 2019 (12) TMI 1221 - ITAT DELHI] filed by the Revenue a HELD THAT:- DR for the Revenue does not offer any comment on the error of non-adjudication pointed out on behalf of the assessee. In the light of the submissions made and on appraisal of the appellate order, we find merit in the plea of the assessee. Hence, the Misc. A .....

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..... ted to adjudicate the grounds raised in ITA No. 5640/Del/2011 filed by the Revenue and also the Cross Objection No. 51/Del/2012 filed by the assessee. 3. The ld. counsel refers to paragraph No. 9 of the Misc. Application and reiterates that while adjudicating the batch of appeals in the subject order, the Tribunal has inadvertently missed providing any directions on the grounds of objections ra .....

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