2023 (9) TMI 1565

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..... y of being heard by the appellant - apparent mistake in the impugned order of Tribunal [ 2022 (11) TMI 970 - ITAT GAUHATI] as the Tribunal has not adjudicated Ground No. 3 raised by the assessee, which involved legal and jurisdictional issue. HELD THAT:- We notice that the assessee has raised Ground No. 3 in the memo of appeal. On going through the impugned order, we find that an apparent mistake .....

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..... 3rd November, 2022 passed in ITA No. 296/GAU/2018. 2. The only grievance of the assessee is that there is an apparent mistake in the impugned order of Tribunal dated 03.11.2022 as the Tribunal has not adjudicated Ground No. 3 raised by the assessee, which involved legal and jurisdictional issue. Therefore, prayer is made for re-calling the impugned order only for the limited purpose for adjudicat .....

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..... the assessee remained to be adjudicated. We, therefore, recall our order dated 3rd November, 2022 for the limited purpose and adjudicating Ground No. 3 referred herein above. The Registry is directed to fix the appeal in due course, when Guwahati Bench is functioning and inform both the parties of the date of hearing. 5. In the result, Miscellaneous Application filed by the assessee is allowed. Or .....

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