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2019 (1) TMI 1887 - AT - Income TaxRectification of mistake u/s 154 - corporate tax issues as mentioned at page 5 and 6 of the order of the Tribunal dt.11.12.2017, have not been adjudicated - HELD THAT - We find that the Tribunal after recording the grounds at page 5 and 6 as not adjudicated the grounds relating to Corporate tax issues. Accordingly the order dt.11.12.2017, passed by the Tribunal is recalled for the limited purpose of adjudicating the corporate tax issues mentioned above. Registry is directed to post the appeal for hearing in the due course.
Issues: Rectification of mistakes in the Tribunal's order regarding corporate tax issues.
The judgment by the Appellate Tribunal ITAT Bangalore involved a miscellaneous petition filed by the assessee to rectify alleged mistakes in the Tribunal's order dated 11th December 2017. The assessee contended that the corporate tax issues mentioned in the order were not adjudicated upon and requested the order to be recalled for adjudication. The Judicial Member noted the submissions by the assessee's Advocate and the Additional CIT for the Revenue. Upon hearing the contentions and examining the record, it was observed that the Tribunal had not adjudicated the grounds related to corporate tax issues as recorded on pages 5 and 6 of the order. Consequently, the Tribunal recalled the order dated 11th December 2017 for the specific purpose of adjudicating the corporate tax issues mentioned. The Registry was directed to schedule the appeal for a hearing in due course. Ultimately, the miscellaneous petition was allowed, and the order was pronounced in an open court on 11th January 2019.
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