2021 (11) TMI 1067 - AT - Income Tax

Rectification u/s 254 - AR submitted that the Tribunal passed the order disposing off all the grounds except ground No.8, which was inadvertently omitted to be argued by him as, therefore, prayed that an opportunity be given to the assessee to argue ground No.8 - HELD THAT - We recall the impugned order for the limited purpose of disposing ground No.8 taken up in the Memorandum of appeal, but omitted to be argued by the ld. AR during the course of proceedings u/s 254(1) of the Act. The Registry is directed to fix the appeal for hearing for this limited purpose on 22.11.2021. Since the date of hearing was announced in the open court, there is no need to issue any separate notice of hearing. Miscellaneous Application filed by the assessee is allowed to this extent.

Summary

Issues:
Recall of order passed by the Tribunal under section 254(1) of the Income-tax Act, 1961 due to the inadvertent omission of arguing ground No.8 by the assessee.

Analysis:
The judgment pertains to a Miscellaneous Application filed by the assessee seeking to recall the order dated 31.08.2021, passed by the Tribunal under section 254(1) of the Income-tax Act, 1961 in ITA No.624/PUN/2018. The assessee requested the recall as ground No.8, which was part of the Memorandum of appeal, was inadvertently omitted to be argued during the proceedings. The ld. AR representing the assessee acknowledged the omission and sought an opportunity to argue ground No.8. The ld. DR representing the Department did not object to the recalling of the order.

The Tribunal, after considering the submissions, decided to recall the impugned order for the limited purpose of disposing of ground No.8, which was omitted to be argued during the proceedings under section 254(1) of the Act. The Registry was directed to schedule the appeal for hearing on 22.11.2021 specifically for addressing ground No.8. It was emphasized that since the date of hearing was announced in the open court, no separate notice of hearing was necessary. Consequently, the Miscellaneous Application filed by the assessee was allowed to the extent of recalling the order for addressing ground No.8.

The judgment was pronounced in the open court on 5th November 2021. The decision showcases the importance of ensuring all grounds are adequately argued during proceedings and the provision for recalling orders in cases of inadvertent omissions to uphold principles of natural justice and fair hearing.