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TMI Blog2023 (3) TMI 1221X X X X Extracts X X X X X X X X Extracts X X X X ..... rd as it goes to the root of the matter. Accordingly, we are constrained to recall the impugned order [ 2021 (9) TMI 640 - ITAT JODHPUR] passed by the Tribunal in the hands of the assessee. Misc. Application filed by the assessee is allowed. - M.A. No. 2/Jodh/2022 (Arising out of ITA No. 83/Jodh/2020 - - - Dated:- 17-1-2023 - Shri B. R. Baskaran, Accountant Member And Dr. S. Seethalakshmi, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the said failure would result into acceptance of the contents of the affidavit as held by the Hon'ble Supreme Court in the case of Mehta Parekh Co. Vs. CIT, 30 ITR 181. He further submitted that this ground, if decided in favour of the assessee, would change the decision rendered by the Tribunal, i.e., the appeal of the assessee shall be allowed. Accordingly, he submitted that non-adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee is essential in the instant case of the assessee. Accordingly, he submitted that the mistake apparent from record pointed out above needs to be rectified. 3. We heard the Ld. DR, who submitted that the Tribunal has rendered its decision by combining all the grounds and it is one of the methods of adjudicating the appeal usually followed by the Tribunal. Accordingly, the Ld. DR submitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter. We agree with the contentions of the Ld. AR. Accordingly, we hold that non-adjudication of the legal ground no. 2 is a mistake apparent from record as it goes to the root of the matter. Accordingly, we are constrained to recall the impugned order dated 7th Sept. 2021 passed by the Tribunal in the hands of the assessee in ITA No. 83/Jodh/2020. We direct the registry to post the appeal fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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