PER R.K. PANDA, AM : The assessee through this Miscellaneous Application requests the Tribunal to recall the order passed on 21-10-2015 for the limited purpose of adjudicating Grounds of appeal No.7 and 8.

2. The Ld. Counsel for the assessee referring to the Miscellaneous Application submitted that the Tribunal in Para 29 of the order has inadvertently mentioned that Grounds of   / Date of Hearing :10.06.2016   / Date of Pronouncement:30.06.2016 MA No.13/PN/2016 appeal No.7 and 8 are alternate grounds and therefore the same are not required to be adjudicated since after the relief granted to the assessee as per grounds of appeal No.3 to 6 no adjustment will be required. He submitted that since Grounds of appeal No.7 and 8 go into the root of the case and thus were contended as the main ground by the assessee, therefore, non- adjudication of the same is an apparent mistake which requires rectification. He accordingly submitted that the order of the Tribunal be recalled for the limited purpose of adjudicating Grounds of appeal No.7 and 8.

3. The Ld. Departmental Representative fairly conceded that the above 2 grounds have not been adjudicated by the Tribunal. Therefore, he has no objection if the order is recalled for the limited purpose of adjudicating Grounds of appeal No.7 and 8.

4. After hearing both the sides, we find the Tribunal while deciding the appeal has not adjudicated Grounds of appeal No.7 and 8 holding that they are alternate grounds and after the relief granted to the assessee as per Grounds of appeal No.3 to 6 no adjustment will be required and therefore, these grounds become academic in nature. However, from the contents of the Miscellaneous Application, we find the above 2 grounds are also substantial grounds which inadvertently remained unadjudicated. It is the settled law that non- adjudication of a ground specifically taken in the appeal constitutes an apparent mistake which requires rectification. We, therefore, recall the order of the Tribunal in ITA MA No.13/PN/2016 No.2518/PN/2012 for the limited purpose of adjudicating grounds of appeal No.7 and 8. The Miscellaneous Application filed by the assessee is accordingly allowed.

5. In the result, the Miscellaneous Application filed by the assessee is allowed Order pronounced in the open court on 30-06-2016. Sd/- Sd/- (VIKAS AWASTHY) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER iq.ks Pune;  Dated : 30 th June, 2016. lrhk ( )"+ , /Copy of the Order forwarded to : 1.  / The Appellant 2.  / The Respondent 3. $()s / The CIT(A) IT/TP, Pune 4. $s / The CIT-IT/TP, Pune 5. 6. **+,  +, iq.ks / DR, ITAT, B Pune; / / Guard file. / BY ORDER, //True Copy //  * //True Copy// 12 * + / Sr. Private Secretary  +, iq.ks / ITAT, Pune