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The Jodhpur bench of the Tribunal in (2023] 103 ITR (Trib) 388 (ITAT[Jodh] in allowing the miscellaneous application held that non-adjudication of the legal ground is a mistake apparent from record as it goes to the root of the matter.


In this case the Tribunal has combined all the seven grounds and adjudicated the appeal of the assessee on the merits only and against the assessee and further omitted to address one legal ground of AO’s failure to cross verify the deponent in the affidavit presented before him which turned out to be beneficial in the assessee. 


This decision give an additional window of opportunity to the taxpayers to go for rectification against the orders of AO and CIT(A) should they omit to adjudicate the legal contentions made during the proceedings. 

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