2018 (1) TMI 1364 - AT - Income Tax

Non adjudication of grounds by Tribunal - Authorised Representative stated that Grounds 13 to 21 remained unadjudicated inadvertently - Held that - We find that the Tribunal had decided the Grounds of appeal 1 to 12. That remaining Grounds remained unadjudicated. Therefore, we direct the Registry to fix the case before regular Bench to decide the remaining Ground of appeal i.e.Gs.O.A.13 to 21. - Decided in favour of assessee.

Summary

The Appellate Tribunal ITAT Mumbai allowed the assessee's application as certain grounds of appeal were inadvertently left unadjudicated. The case was directed to be fixed before a regular Bench to decide on the remaining grounds of appeal (Nos. 13 to 21). The decision was pronounced on 5th January 2018.