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TMI Blog2019 (6) TMI 1648X X X X Extracts X X X X X X X X Extracts X X X X ..... rder of Tribunal for AY 2010-11 before Hon'ble Bombay High Court wherein the Hon ble Court, [ 2017 (6) TMI 1361 - BOMBAY HIGH COURT] remitted the matter back to the Tribunal for adjudication in view of the fact that the grounds were not adjudicated. The copy of the order has been placed on record. In the above background, it has been submitted that the non-adjudication of ground in impugned A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 11, we are of the considered opinion that Ground No. A of the appeal would require adjudication. Therefore, we recall the observations of Tribunal in [ 2016 (3) TMI 907 - ITAT MUMBAI] with respect to Ground No. A. The same would be taken up for re-adjudication in regular course. - Miscellaneous Application No.644/Mum/2018 [Arising Out of I.T.A. No.6595/Mum/2014] - - - Dated:- 21-6-2019 - SH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... curtailed to 6 months by Finance Act, 2016 only w.e.f. 01/06/2016. Therefore, the assessee had right to seek rectification within 4 years as per extant provisions and the application is well within that time limit. Finding the application in order, we proceed to deal with the same. 3. Drawing our attention to the application, Ld. Authorised Representative for the assessee [AR] submitted that Gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated 14/06/2017 remitted the matter back to the Tribunal for adjudication in view of the fact that the grounds were not adjudicated. The copy of the order has been placed on record. In the above background, it has been submitted that the non-adjudication of ground in impugned AY would constitute mistake apparent from record and therefore, suitable directions may be given to rectify the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that Ground No. A of the appeal would require adjudication. Therefore, we recall the observations of Tribunal in ITA No. 6595/Mum/2014 order dated 01/01/2016 with respect to Ground No. A. The same would be taken up for re-adjudication in regular course. 6. The registry is directed to fix the appeal for adjudication of Ground No. A, before regular bench in regular course after due intimation o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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