2019 (2) TMI 1933 - AT - Income Tax

Miscellaneous application by Revenue recalling order passed by the Tribunal - HELD THAT - Perusing the material on record and the order passed by Tribunal we observe that ground No.4 5 were not adjudicated by the tribunal while passing the order and to that extent order of the Tribunal needs to be recalled. Accordingly, the order of the Tribunal is recalled to the extent of ground No.4 5 to be heard and decided afresh.

Summary

Issues: Recalling of Tribunal order due to non-adjudication of specific grounds (Ground No. 4 & 5)

Analysis:
- The judgment by the Appellate Tribunal ITAT Mumbai involved a miscellaneous application by the Revenue seeking the recalling of the order passed in ITA No.4047/M/2012 A.Y. 2008-09 dated 15.09.2017.
- The Ld. A.R. representing the Assessee pointed out that ground No.4 & 5 were inadvertently left from adjudication by the Tribunal while deciding various grounds of appeal.
- Upon reviewing the material on record and the previous order, the Tribunal acknowledged that ground No.4 & 5 were indeed not adjudicated and concluded that the order needed to be recalled to address these grounds.
- Consequently, the Tribunal decided to recall the order to the extent of ground No.4 & 5 for a fresh hearing and decision, as those grounds were not addressed in the initial order.
- The miscellaneous application filed by the Revenue was allowed, and the order was pronounced in the open court on 22.02.2019.

This judgment highlights the importance of ensuring that all grounds of appeal are properly adjudicated upon by the Tribunal to uphold the principles of natural justice and fairness in the legal process. The decision to recall the order for specific grounds demonstrates the commitment to thorough and comprehensive review of all issues raised before the Tribunal, ensuring that each aspect of the case receives due consideration and a fair opportunity for argument and resolution.