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TMI Blog2019 (7) TMI 1543X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee s appeal without hearing the departmental appeal. Neither the Ld.AR nor the Ld.DR brought to the notice of the ITAT, with regard to the pendency of the departmental appeal. Therefore, there is error in the order passed by the ITAT. When the cross appeals are filed by both the department and the assessee, required to be clubbed and heard together. Disposal of assessee s appeal without hearing the departmental appeal cause injury and injustice to the department. Therefore, there was a mistake in the order of the Tribunal, hence, the assessee s appeal required to be recalled. The order passed by this Tribunal in the case of the assessee is recalled - the cases for hearing fixed on 22.08.2019 - application of Revenue allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee s appeal hearing. Since the issue involved in both the appeals is common and the assessee s appeal was decided without hearing the departmental appeal, requested to recall the order of the assessee appeal and decide both the appeal together on merits. 3. On the other hand, the Ld.AR vehemently opposed for recalling the order stating that there is no error in the order of the ITAT for recalling the order. 4. We have heard both the parties and perused the material placed on record. In the instant case, the assessee and the revenue have filed cross appeals and there was a mistake committed on the part of the ITAT in not clubbing the appeals. Therefore, the ITAT disposed off the assessee s appeal without hearing the dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the difficulty arising in the circumstances indicated above, we suggested to the counsel of the parties that both the appeals should be reheard by the Tribunal and counsel for both parties fairly agreed that it should be done. We, accordingly, allow this appeal, set aside the order of the High Court as also the two separate orders of the Tribunal by consent of the parties and direct that Appeal No.1366 of 1980, filed by the assessee and appeal No.541 of 1981 filed by the Commissioner relating to the year 1978-79 shall be reheard. The Tribunal shall hear both the appeals on the same day and dispose them of by a common judgement to avoid any further difficulty. There shall be no order as to costs. Therefore, we recall the order pas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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