2023 (9) TMI 1565 - AT - Income Tax

Rectification of mistake - disallowance of statutorily allowable deduction u/s 80IE made by the AO in an intimation passed u/s 143(1) without allowing any opportunity of being heard by the appellant - apparent mistake in the impugned order of Tribunal 2022 (11) TMI 970 - ITAT GAUHATI as the Tribunal has not adjudicated Ground No. 3 raised by the assessee, which involved legal and jurisdictional issue. HELD THAT - We notice that the assessee has raised Ground No. 3 in the memo of appeal. On going through the impugned order, we find that an apparent mistake has occurred in the impugned order and Ground No. 3 raised by the assessee remained to be adjudicated. We, therefore, recall our order dated 3rd November, 2022 for the limited purpose and adjudicating Ground No. 3 referred herein above. The Registry is directed to fix the appeal in due course, when Guwahati Bench is functioning and inform both the parties of the date of hearing. Miscellaneous Application filed by the assessee is allowed.

Summary

The Appellate Tribunal ITAT Kolkata allowed the Miscellaneous Application filed by the assessee due to an apparent error in the order dated 3rd November, 2022, where Ground No. 3 raised by the assessee was not adjudicated. The Tribunal recalled the order for the limited purpose of adjudicating Ground No. 3 and directed the Registry to fix the appeal for a new hearing date. The order was pronounced on 11th September, 2023.