2021 (10) TMI 1362 - AT - Income Tax

Rectification of mistake u/s 254 - Omission on part of ITAT to decide the grounds - HELD THAT - We notice that the Tribunal has inadvertently omitted to decide ground Nos. 2 3 of the assessee s appeal for the assessment year 2012-13 and ground No.2 of the assessee appeal for assessment year 2013-14, which, is mistake apparent from record within the meaning of section 254(2) of the Act. Hence, we allow these Misc. Applications and recall the order 2021 (5) TMI 1041 - ITAT CHANDIGARH for a limited purpose of adjudicating ground No 2 3 of the assessee s appeal pertaining to AY 2012-13 and ground No 2 of the assessee s appeal for the AY 2013-14 after hearing the assessee on theses afresh. Misc. Applications are allowed.

Summary

Issues:
Rectification of mistake in the common order dated 5.5.2021 passed in cross appeals for assessment years 2012-13 & 2013-14.

Analysis:
The applicant filed Misc. applications seeking rectification of mistake in the order passed by the Tribunal for assessment years 2012-13 & 2013-14. The Tribunal had not decided certain grounds of appeal filed by the assessee for these assessment years. The Ld. Counsel argued that the Tribunal omitted to adjudicate on specific grounds mentioned in the appeals. The Ld. Counsel contended that the omission was a mistake apparent from the record, and requested the Tribunal to recall the order and adjudicate on the said grounds.

The Ld. Counsel highlighted that for the assessment year 2012-13, the Tribunal had decided on ground No.1 but omitted to address ground Nos. 2 & 3. Similarly, for the assessment year 2013-14, the Tribunal had not decided on ground No.2 of the assessee's appeal. The Ld. DR did not oppose the applications and acknowledged that the Tribunal had indeed not decided on these grounds of appeal.

Upon reviewing the submissions and the record, the Tribunal found that it had inadvertently omitted to decide on ground Nos. 2 & 3 of the assessee's appeal for the assessment year 2012-13 and ground No.2 of the assessee's appeal for the assessment year 2013-14. The Tribunal recognized this as a mistake apparent from the record under section 254(2) of the Act. Consequently, the Tribunal allowed the Misc. Applications, recalling the order dated 5.5.2021 for the limited purpose of adjudicating on the specified grounds of appeal. The appeals were fixed for a hearing on these grounds on 23.12.2021. The Misc. Applications were allowed, and the order was pronounced on 27th October, 2021.