Where the assessee’s application for additional evidence was admitted by the Tribunal, it was duty bound to either adjudicate on the basis of such additional evidence itself or direct the AO to consider the additions on the basis of such additional evidence. Not following either of these two routes amounts to a mistake apparent from record. Order of the Tribunal set aside. (AY. 2012-13)
Rolls Royce Marine India (P) Ltd. v. ITAT (2019) 178 DTR 358 / 107 taxmann.com 26/ 265 Taxman 6 ( Mag.)/ (2020) 313 CTR 606 (Bom.)(HC)
S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record–Grounds raised and not given up remains un decided-Tribunal to either adjudicate on or to direct the AO to consider the additional evidence-Judgement of the Tribunal gives rise to an error on the face of the record, which is rectifiable. [S. 254(1)]