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TMI Blog2021 (5) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal is expected to adjudicate the grounds raised before it by the ld. AO that has been duly done in the instant case. Hence, we hold that this is not a fit case warranting any rectification u/s.254(2) of the Act, hence, the grounds raised in the Miscellaneous Application are dismissed. - MA No.52/Mum.2020 (Arising out of ITA No.5841/Mum/2017 - - - Dated:- 9-4-2021 - Shri M.Balaganesh, AM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omfort guarantee. We find that this Tribunal while disposing off the appeal had adjudicated the ground raised before it. Merely because the ld. Pr. Commissioner had in his authorisation memo approved 12 grounds raised by the Revenue before this Tribunal, the Tribunal could be expected to look into only those grounds which are filed and duly signed by the ld.AO. Moreover, the Tribunal is required t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DR sought time to file the written submissions on or before 05/03/2021. But no such written submissions were filed by the Revenue till the time of dictation of this order. Since Revenue has been given sufficient time of more than 20 days to file its written submissions as sought for, there is no point in keeping this Miscellaneous Application pending with us. Hence, we proceeded to dispose of thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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