What did the Tribunal hold?

The Tribunal recalled its previous order to adjudicate the omitted ground of appeal. However, the assessee's representative did not press this ground during the hearing.

The assessee filed an appeal against an order of the CIT(A). The Tribunal had previously passed an order, and the assessee filed a Miscellaneous Application (MA) to rectify an omission. The MA was partly allowed to adjudicate a specific ground of appeal that was initially missed.

What were the issues?

Whether an omitted ground of appeal, when recalled for adjudication, can be treated as withdrawn if not pressed by the assessee.

Anjali Bhoomi Developers, Mumbai vs ITO | s.143(3), 250 | ITAT Mumbai 2022

Income Tax Appellate Tribunal, “A” BENCH, MUMBAI

For Appellant: Ms. Ritika Agarwal.AR

For Respondent: Mr. Manoj Sinha.DR

Hearing: 25.07.2022Pronounced: 26.07.2022

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER (A.Y: 2011-12) M/s Anjali Bhoomi Vs. ITO – 22(3)(1) Developers Room No. 306, 3rd Gajra Group, Shop No.8 Floor, Tower No. 6, Shivaji Market, Ground Vashi Rly Stn, Navi Floor, Opp APMC Grain Mumbai – 400705. Market, Plot No. 8 & 9, Sector-19D, Vashi Navi Mumbai – 400709 �थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AANFA8262H Appellant .. Respondent Appellant by : Ms. Ritika Agarwal.AR Respondent by : Mr. Manoj Sinha.DR Date of Hearing 25.07.2022 Date of Pronouncement 26.07.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE, JM:

The assessee has filed the appeal against the order of the Commissioner of Income Tax (Appeals) – 26, Mumbai passed u/s 143(3) and 250 of the Income Tax Act.

M/s. Anjali Bhoomi Developers, Mumbai. - 2 -

The brief facts of the case are that the Hon’ble Tribunal has passed the order in the assessee’s appeal in 27.09.2019 for the A.Y. 2011-12. The assessee has filed the MA No. 200/Mum/2020 and the Honble Tribunal has partly allowed the M.A vide order dated 1-03-2021 with the observations at page 3 Para 8 of the order read as under:

Regarding third issue, the Ld. counsel for the assessee submitted that the Tribunal has omitted to decide ground of No. 5 of the appeal, therefore the mistake apparent from the record needs to be rectified by recalling the impugned order.

We notice that the Tribunal has jot adjudicated ground No. 5 of the assessee’s appeal. Since omission to decide the ground raised by the parties in appeal memorandum falls within the amibit of of mistake apparent from record, we recalled the order dated 27.09.2019 for a limited purpose of adjudicating ground No. 5 raised by the order assessee in its appeal .

At the time of hearing, the Ld.AR has not pressed the ground of appeal No.5 raised by the assessee as discussed in the above paragraphs.

M/s. Anjali Bhoomi Developers, Mumbai. - 3 - Accordingly, the ground of appeal No. 5 is treated as withdrawn and is dismissed.

In the result, the appeal filed by the assessee on the disputed issue is dismissed.

ANJALI BHOOMI DEVELOPERS,MUMBAI vs. INCOME TAX OFFICER 22(3)(1), MUMBAI

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