9911796707
TMI Blog2024 (2) TMI 1441X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the order suffers from a mistake. Accordingly, the above-impugned order is recalled to decide on admission of the additional ground of appeal raised by letter dated 16 March 2018. To that extent, the miscellaneous application of the assessee is allowed and registry is directed to fix the appeal of the assessee to adjudicate on the admission of the additional ground and thereafter to proceed, if admitted, to adjudicate the same. - Shri Prashant Maharishi, AM And Shri Kuldip Singh, JM For the Assessee : Shri Yogesh Thar , AR. For the Revenue : Shri Prakash D. Choughule, DR. ORDER PER PRASHANT MAHARISHI, AM: 01. This miscellaneous application is filed by the assessee in ITA number 1235/M/2015 for assessment year 2010-11 dated 12/6/2023 st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... coordinate bench erroneous to that extent which requires to be rectified. 03. The learned departmental representative submitted that in paragraph number 8 of order the coordinate bench has given a specific finding that no arguments were made for admission of the ground and asking for any other relief and that too for different assessment year i.e. 2014-15, therefore there is no error in the order of the coordinate bench. 04. We have carefully considered the rival contention and perused the order of the coordinate bench dated 12/6/2023. We find that in paragraph number 8 the coordinate bench has recorded that assessee has made an application for admission of the additional ground of appeal on 16 March 2018 with respect to some claim for ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, to protect the interest of the assessee in case of such a disallowance, the assessee has made a claim for allowance of the aforesaid premium paid by way of an additional ground. 07. Assessee has also made and application dated 14 November 2018 on this issue for admission of additional evidence. Therefore, on 14 November 2018, there is an application for admission of additional evidence and on 16 March 2018, there is an additional ground raised by the assessee. 08. In the order of the coordinate bench, neither the additional evidences were admitted/rejected nor the additional ground was also admitted or rejected, therefore, the order suffers from a mistake. 09. Accordingly, the above-impugned order is recalled to decide on admission of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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