2012 (4) TMI 819 - AT - Income Tax

Summary

Issues involved: Appeal dismissal due to non-consideration of Ground of appeal No. 4 and related submissions and case law.

The Appellate Tribunal ITAT DELHI, in the case of the assessee for the assessment year 2005-06, dismissed the appeal in ITA No. 2043(Del)2010 on 31.08.2010 without considering and deciding Ground of appeal No. 4 and the assessee's submissions and case law cited.

The Tribunal acknowledged that the order dated 31.08.2010 did not mention or decide Ground of appeal No. 4 as raised by the assessee, indicating an inadvertent mistake apparent from the record.

As a result of the oversight, the Tribunal recalled the order dated 31.08.2010 to ensure that the appeal is now heard on the merits of Ground No. 4, along with the submissions made by the assessee and the case law cited. The hearing is scheduled for 5.7.2012, as announced in the open court in the presence of both parties, with no fresh notice to be issued.

Consequently, the application filed by the assessee was allowed, and the order was pronounced in the open court on 27.04.2012.