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ITAT allowed application as ground agitated by assessee was not adjudicated upon
ITAT allowed application as ground agitated by assessee was not adjudicated upon
Assessee filed a miscellaneous application, requesting for recalling of Tribunal's order as the ground that assessment framed u/s 144 (of Income Tax Act, 1961)/147 was bad in law had not been adjudicated. ITAT held that the ground raised by assessee was not at all adjudicated by the Tribunal. It directed the registry to fix the appeal for hearing on that ground only.-500793
1. Assessee filed a miscellaneous application, requesting for recalling of Tribunal's order praying that the ground that assessment framed u/s. 144 (of Income Tax Act, 1961)/147 was bad in law had not been adjudicated.
The ITAT held as under:
2. We have heard rival submissions and gone through facts and circumstances of the case.
3. We found that ground no.2 raised by assessee is not at all adjudicated by the Tribunal and hence, qua this ground we recall the order.
4. The registry will fix this appeal in regular course for hearing ground no.2 only.
5. In the result, Misc. application of assessee is allowed.
Case Reference - Rabindra Kumar Mehra Vs. Income-tax Officer.
IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH: KOLKATA
Before Shri P. M. Jagtap, AM & Shri Mahavir Singh, JM
M. A. No. 02/Kol/2015
In M.A. No.06/Kol/2013
In I.T.A No. 1578/Kol/2010
(Assessment Year: 2003-04)
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