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TMI Blog2017 (8) TMI 1475X X X X Extracts X X X X X X X X Extracts X X X X ..... Awasthy, This Miscellaneous Application has been filed by the assessee seeking rectification in the order of Tribunal dated 29-01-2016 vide which ITA No. 594/PN/2013 of the Revenue and Cross Objection No. 53/PN/2014 by the assessee were adjudicated. 2. Shri Arvind Sondhe appearing on behalf of the assessee submitted that the Tribunal in para 38 at page 20 of the order has erred in observi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic in nature. In view of aforesaid observations made by the Tribunal in para 29, the subsequent findings of Tribunal in para 38 in respect of ground No. 2 raised in cross objections require rectification. The arguments advanced by AR of the assessee in respect of the issue raised in ground Nos. 2 and 3 of the appeal by Revenue and ground No. 2 of the cross objections by the assessee are recorded i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re made in respect of ground No. 3.1 only and no submissions were made in respect of ground No. 3.2 and 3.3. The ld. AR prayed for rectifying the error in para 38 of the order of Tribunal dated 29-01-2016. 3. Shri Achal Sharma representing the Department fairly admitted that the ground Nos. 2 and 3 raised by Revenue in its appeal and ground No. 2 raised in cross objections are connected. The ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red being academic in nature. Accordingly, the observations of Tribunal that ground No. 2 of the cross objections is not pressed needs to be corrected as, "ground No. 2 of the cross objections require no adjudication being academic in nature". 5. Similarly, in respect of ground No. 3.1 raised in cross objections, the observation of Tribunal that the ground No. 3 is not pressed needs requires corr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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