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TMI Blog2019 (5) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... the agreement - HELD THAT:- Tribunal has erred in law in not passing any specific order on second part of the additional grounds as noted above. We are therefore inclined to set aside order to the extent of second part of the additional grounds and direct that the application filed by the appellant-assessee shall stand allowed in toto with respect to both the parts of the additional grounds as we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Tribunal recalled its earlier order dated 27.04.2016 to hear on additional grounds. Learned counsel for the appellant has taken the Court through the order dated 08.03.2017 passed by the Tribunal and has argued that while rectification application has been allowed on the first part of the additional grounds and the Tribunal has recalled its order dated 27.04.2016 to the extent of admission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellant-assessee himself filed an application under Section 254(2) of the Income Tax Act on two parts of the additional grounds. First part was pertaining to the findings recorded by the Commissioner of Income Tax (Appeals) on the basis of Inspector's Report dated 13.03.2014 and it was argued that the said report has been relied upon by the assessing officer without providing opportunity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grounds and direct that the application filed by the appellant-assessee shall stand allowed in toto with respect to both the parts of the additional grounds as we are informed that the appeal that was restored for hearing on first part of the additional grounds, has not been decided yet, may now be heard and decided on both the grounds.
Appeal is disposed of with the aforesaid directions. X X X X Extracts X X X X X X X X Extracts X X X X
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