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TMI Blog2022 (6) TMI 1344X X X X Extracts X X X X X X X X Extracts X X X X ..... ng stock when the same was not the subject matter of Limited scrutiny in the assessment completed u/s.143(3) on the facts and in the circumstances of the case. HELD THAT:- A perusal of the appeal, more specifically the grounds of appeal before the Tribunal, shows that at the side of grounds No.2 3, it is mentioned as Not. P , however, it is not signed by either the assessee or the authoris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (5) TMI 398 - ITAT CUTTACK] for the assessment year 2014-2015 in the case of the assessee stands recalled only for the purpose of the adjudication of the grounds No.2 3 of the grounds of appeal. - Miscellaneous Application No. 02/CTK/2022 (Arising out of ITA No. 128/CTK/2019) - - - Dated:- 17-6-2022 - Shri George Mathan, JM And Shri Arun Khodpia, AM For the Assessee : Shri P.K. Mishra, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply, the ld. DR submitted that the ld.AR, who has appeared in the appeal originally was someone else and there is no affidavit from the said ld. AR in regard to the withdrawal of the above grounds. 5. We have considered rival submissions. 6. A perusal of the appeal, more specifically the grounds of appeal before the Tribunal, shows that at the side of grounds No.2 3, it is mentioned as No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not pressed. Consequently, the order of the Tribunal passed in ITA No.128/CTK/2019, dated 10.05.2021 for the assessment year 2014-2015 in the case of the assessee stands recalled only for the purpose of the adjudication of the grounds No.2 3 of the grounds of appeal. 7. In the result, miscellaneous application filed by the assessee is allowed. Order pronounced and dictated in the open cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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