2023 (9) TMI 1480

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..... ssessee : Shri Praveen Jain, CA For the Revenue : Shri Satya Prakash Sharma, Sr. DR ORDER PER RAVISH SOOD, JM The present miscellaneous application filed by the assessee is directed against the order passed by the Tribunal in CO No.03/RPR/2022 (arising out of ITA No.230/RPR/2019) dated 13.03.2023. 2. As is discernible from the application, it is the claim of the assessee that the Tribuna .....

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..... y outset took us through the application filed by the assessee applicant. It was averred by the Ld. AR that as the assessee had along with its cross objection filed an application seeking condonation of delay which had inadvertently remained omitted to be considered by the Tribunal while disposing off the said cross objection, therefore, the same suffers from a mistake apparent from record which r .....

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..... condonation of delay involved in filing of the same suffers from an inadvertent mistake and is found to be factually incorrect, therefore, the same as pointed out by the Ld. AR suffers from mistake apparent from record rendering the same amenable for rectification under sub-section (2) of Section 254 of the Act. 6. We, thus, in terms of our aforesaid observations, recall the order passed by the .....

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