Allowing the miscellaneous application, Tribunal held that failure to adjudicate the legal ground was a mistake apparent from record as it went to the root of the matter. Therefore, the order passed by the Tribunal was to be recalled and the miscellaneous application filed by the assessee allowed. (AY.2013-14)
Amar Singh Saharan v. ITO (2023)103 ITR 388 (Jodhpur)(Trib)
S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record-Tribunal adjudicated appeal on merits-Failure to adjudicate legal ground-Mistake apparent from record-Miscellaneous application filed by Assessee allowed