2023 (6) TMI 1415 - AT - Income Tax

Miscellaneous Application seeking recall of the Tribunal's order to adjudicate ground of appeal no.9 related to provision for expenses - Allowability of provision as allowable expenditure - Non consideration of the Hon ble DRP s direction for granting relief in respect of provision for expenses - Provision for Freight and Material Handling Charges have been made on a scientific basis or on the basis of previous years trends ? - HELD THAT - We are satisfied that inadvertently the ground of appeal no.9 had not been adjudicated by this Tribunal. Therefore, it is a fit case to recall the matter for the limited purpose of adjudication of ground of appeal no.9. Thus, the impugned order 2021 (11) TMI 1124 - ITAT PUNE is recalled and the Registry is directed to fix the appeal for hearing of adjudication of ground of appeal no.9 for 10th August, 2023. Miscellaneous Application filed by the assessee stands allowed.

Summary

The assessee filed a Miscellaneous Application seeking recall of the Tribunal's order in ITA No.576/PUN/2014 for the assessment year 2009-10 to adjudicate ground of appeal no.9 related to provision for expenses. The Tribunal recalled the order and directed the appeal to be fixed for hearing on 10th August, 2023. The Miscellaneous Application filed by the assessee was allowed. (Judgement by Appellate Tribunal ITAT Pune)