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2014 (7) TMI 506 - AT - Income TaxRectification of appeal u/s 154 of the Act Modification in the grounds of appeal - Held that - The grounds for both the years were similar - assessee submitted that the Tribunal had restored both these appeals back to the file of CIT(A) for fresh adjudication after considering the totality of the facts and perusing the material available on record, the order is modified and the grounds of the appeal are redefined Decided in favour of Assessee.
Issues involved: Rectification of Tribunal's order due to typographical error in reproducing grounds raised in ITA No.2066/Ahd/2010 for AY 1999-2000.
Analysis: 1. Rectification of Tribunal's Order: The assessee filed a Miscellaneous Application seeking rectification of the Tribunal's order passed in ITA No.2066/Ahd/2010 for AY 1999-2000, contending that the grounds raised in this appeal were not reproduced in the order dated 04/10/2013 due to a typographical error. The Tribunal had disposed of ITA Nos.2066/Ahd/2010 & 2067/Ahd/2010 for AYs 1999-2000 & 2000-01, respectively, by a consolidated order. The assessee argued that the grounds taken in ITA No.2066/Ahd/2010 were not similar to those in ITA No.2067/Ahd/2010. After considering the submissions and perusing the record, the Tribunal modified its order to reproduce the grounds taken by the assessee in ITA No.2066/Ahd/2010, directing the CIT(A) to decide the appeal for AY 1999-2000 as per the original order. 2. Grounds of Appeal: The grounds reproduced by the Tribunal from ITA No.2066/Ahd/2010 for AY 1999-2000 included challenges to the CIT(A)'s decisions on various issues. The assessee contended that the CIT(A) erred in confirming the validity of the order passed under section 143(3) read with section 147 of the Act, addition of unexplained share application money and unsecured loan, disallowance of deferred revenue expenses, initiation of interest levy under sections 234A, 234B, 234C, and penalty proceedings under section 271(1)(c) of the Act. The grounds highlighted failures to consider evidence, submissions, and the genuineness of transactions by the lower authorities, urging for deletions of the additions and disallowances made by the Assessing Officer. 3. Decision and Direction: The Tribunal directed the CIT(A) to decide the ITA No.2066/Ahd/2010 for AY 1999-2000 in accordance with the original order dated 04/10/2013, where both appeals were restored back to the file of the CIT(A) for fresh consideration. The Miscellaneous Application filed by the assessee seeking rectification was disposed of based on the modifications made to the Tribunal's order to include the grounds raised in ITA No.2066/Ahd/2010. The decision emphasized the need for a proper consideration of the grounds of appeal and a fresh decision by the CIT(A) on the issues raised by the assessee. In conclusion, the judgment addressed the rectification of a typographical error in reproducing grounds of appeal, the specific challenges raised by the assessee regarding various additions and disallowances, and the direction for the CIT(A) to reconsider the appeal for AY 1999-2000 based on the modified order. The detailed analysis highlighted the discrepancies in the original order, the contentions of the parties, and the corrective measures taken by the Tribunal to ensure a fair consideration of the assessee's grounds of appeal.
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