9911796707
TMI Blog2021 (4) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... mber) 1. Aforesaid matter is a recalled matter for limited purpose of adjudication of one of the additional ground raised by the assessee in its appeal for Assessment Year (AY) 2008-09. The appeal was originally disposed-off vide order dated 14/10/2019 which is common order for Cross Appeals for AYs 2007-08 & 2008-09. However, the assessee's miscellaneous application MA No. 223/Mum/2020 has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n record. We find that the additional grounds raised on the aforesaid two issues for A.Y.2008-09 have not been adjudicated by this Tribunal while disposing off the original appeal which is amenable to rectification u/s.254(2) of the Act. 8. With regard to deduction claimed in respect of education cess, we have already held for the A.Y.2007-08 in this order supra that the assessee would be entit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that this issue was raised by the assessee vide its letter dated 04/12/2018 whereas the appeal was originally heard on 20/08/2019. This ground, though admitted and argued, was not adjudicated by the bench which led the assessee to prefer miscellaneous application against the order and finding merit in the same, the miscellaneous application was allowed by the bench. 3. Upon due consideration of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal stand rejected. 4. Proceeding further on the merit of the case, upon perusal of assessment order as well as appellate order, we concur with the submission of Ld. CIT-DR that the factual matrix with respect to issue of deduction of ESOP expenditure is not available on record and the same was not subject matter of assessment framed by Ld. AO for the year under consideration. Accordingly, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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