2023 (2) TMI 1382 - AT - Income Tax

Miscellaneous Application u/s 254 - seeking the recall of order passed by this Tribunal 2022 (5) TMI 1407 - ITAT PUNE on the ground that the ground of appeal no. II Non-TP Issues-2 3 remain un-adjudicated - HELD THAT - The assessee is correct to the extent that the ground of appeal no. II Non-TP Issues 2 3 remain un-adjudicated. However, the contention of the assessee that the ground of appeal no. II Non-TP Issues-2 3 were covered by the decision of the Co-ordinate Bench of this Tribunal in assessee s own case for the assessment year 2011-12 2021 (9) TMI 139 - ITAT PUNE required to be examined. Thus it is a fit case to recall the appeal for the limited purpose of adjudication of the ground of appeal no. II Non-TP Issues-2 3. Miscellaneous Application filed by the assessee stands allowed.

Summary

The Appellate Tribunal ITAT Pune, comprising Shri Inturi Rama Rao and Shri S.S. Viswanethra Ravi, addressed a Miscellaneous Application filed by the assessee seeking the recall of an order from ITA No. 795/PUN/2017 for the assessment year 2012-13. The application was based on the claim that "ground of appeal no. II Non-TP Issues-2 & 3" remained un-adjudicated, which the assessee argued constituted a "mistake apparent from record" under section 254(2) of the Income Tax Act.

The assessee's representative asserted that these grounds were covered by a previous decision of the Co-ordinate Bench in the assessee's own case for the assessment year 2011-12 (ITA No. 624/PUN/2018). Upon review, the Tribunal acknowledged the oversight regarding the un-adjudicated grounds but noted that the applicability of the previous decision required further examination.

The Tribunal concluded that the case warranted recalling the appeal for the specific purpose of addressing the un-adjudicated grounds. Consequently, the Registry was instructed to schedule a hearing to adjudicate the specified issues. The Miscellaneous Application was allowed, and the order was pronounced on February 9, 2023.