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TMI Blog2018 (3) TMI 1873X X X X Extracts X X X X X X X X Extracts X X X X ..... essee has raised the alternative grounds in both the appeals that it cannot be treated as a deemed divided u/s 2(22)(e) and Revenue filed the M.A. contending that the alternative ground raised by the assessee on similar lines as in A.Y 2010-11 has not been adjudicated by the Tribunal resulting in an apparent mistake which needs rectification - HELD THAT:- We have gone through order of the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... faur Rahman, Accountant Member Assessee by: Shri P. Murali Mohan Revenue by: Shri D. Prasada Rao ORDER P. Madhavi Devi, Both the MAs are filed by assessee in ITA Nos. 646/Hyd/2016 and 648/Hyd/2016 for the A.Ys 2006-07 and 2010-11 respectively. 2. The assessee has filed these MAs seeking recall of the order of the Tribunal dated 06.07.2017 for adjudication of the alte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue was rejected. In view of the same, we deem it fit and proper to recall the order of the Tribunal only for adjudication of ground of appeal No. 11. Thus, the MAs filed by the assessee are allowed and the appeals are directed to be posted for hearing on 25.05.2018. As the date of hearing has been pronounced in the open court in the presence of both the parties, no fresh notice need be given by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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