9911796707
TMI Blog2019 (6) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, we recall our order passed for AY 2002-03 [ 2018 (10) TMI 1288 - ITAT MUMBAI] for the limited purpose of adjudication of ground 20. The other part of the order would stand, as it is. X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the Ground No. 20 in the captioned appeal, and also handed over a chart capturing the Applicant's arguments on each of the grounds of appeal - a photocopy of the said chart handed over to the Bench on 11 July 2018 is forwarded herewith - refer "Appendix - B" (refer page Nos. 19 to 28 of the compilation). 7. The Hon'ble Tribunal vide its Order dated 17 October 2018 has not decided the ground of appeal no. 20 challenging non exclusion of CFC Grant 8. During the course of the hearing, it was specifically pointed out before the Bench that the issue vis-a-vis non exclusion of CFC grant from the total income, is squarely covered in the Applicant's favour by the decision of the Hon'ble Tribunal in the Applicant's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a mistake apparent from record which needs to be rectified u/s 254(2) of the I.T. Act, 1961. 3. The Ld.DR, on the other hand, fairly accepted that there is no finding on ground 20 in the order of the Tribunal, therefore, the order may be rectified u/s 254(2) of the Act. 4. We have heard both the parties and perused miscellaneous application filed by the assessee alongwith order of the ITAT dated 17-10-2018. We find that the Tribunal inadvertently failed to adjudicate ground 20 taken by the assessee challenging order of Ld.CIT(A) in confirming non exclusion of CFC grant from total income. We further note that non adjudication of specific ground taken by the assessee in its memorandum of appeal constitutes a mistake apparent from record w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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