Kaushik N. Tanna vs. ACIT (ITAT Mumbai)
S. 254(1)/ Rule 34(5)(c): An order
passed by the Tribunal even one day after the prescribed period of 90 days from
the date of hearing causes prejudice to the assessee and is liable to be
recalled and the appeal posted for fresh hearing
Since, in the present case, the
order has been pronounced one day beyond 90 days prescribed under the Rules, we
respectfully following the order of the Hon’ble High Court discussed above,
recall the order dated 09.11.2017 without going into the merits of the other
grounds raised in the application, for fresh hearing
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