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TMI Blog2016 (10) TMI 1189X X X X Extracts X X X X X X X X Extracts X X X X ..... rt in the case of Anuj Kumar Varshney & Others vs. ITO (2015 (4) TMI 533 - ITAT JAIPUR) is delivered. From the perusal of records, it is also noted that the provisions of Section 153(2A) of the Act were not brought to the notice of the Coordinate Bench. We accordingly recall the order passed by the Coordinate Bench and direct the Registry to fix the matter for fresh hearing in due course. - MA No.21/JP/16 Arising out of ITA No. 369/JP/2014 - - - Dated:- 14-10-2016 - SHRI KUL BHARAT SHRI VIKRAM SINGH YADAV For the Appellant: Shri P.C. Parwal (CA) For the Respondent: Shri Rajendra Jha (JCIT) ORDER PER SHRI VIKRAM SINGH YADAV, A.M. This Miscellaneous Application has been filed by the Revenue against the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e no such acceptance was given by departmental Representative. Since the mistake is apparent from the order of the Hon ble ITAT, Jaipur Bench, Jaipur the same may kindly be rectified under section 254(2) of IT Act, 1961 by recalling the appeal order and deciding the same on merits. 3. Here it would be relevant to refer to the findings of the Co-ordinate Bench, which is the subject matter of present application, which is as under: 2.4 I have heard the rival contentions and perused the material available on record. There is merit in the proposal of both the parties. Accordingly, the issue raised in assessee s appeal is set aside and restored back to the file of the AO to decide the same afresh after the judgement of Honb le Rajasthan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Bench. The Coordinate Bench vide its order dated 8.10.2015 has set aside the issue relating to estimation of profits and restored the matter back to the file of the AO to decide the same afresh after the judgement of Hon ble Rajasthan High Court in the case of Anuj Kumar Varshney Others vs. ITO (Supra) is delivered. From the perusal of records, it is also noted that the provisions of Section 153(2A) of the Act were not brought to the notice of the Coordinate Bench. We accordingly recall the order passed by the Coordinate Bench dated 16.02.2016 and direct the Registry to fix the matter for fresh hearing in due course. The Miscellaneous Application filed by the Revenue is disposed off accordingly. Order pronounced in the open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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