IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member MA No.98/Del/2022 (In ITA No.5571/Del/2016 : Asstt. Year: 2012-13) ACIT, Central Circle-3, New Delhi Vs M/s Mauria Udyog Ltd., R.No 107, 1 st Floor, Netaji Subhash Road, Anand Jyoti Building, Kolkata, West Bengal-711204 (ASSESSEE) (RESPONDENT) PAN No. AABCM9522F Assessee by : Sh. Ved Jain, Adv. & Sh. Aman Garg, Adv. Revenue by : Sh. Kanav Bali, Sr. DR Date of Hearing: 10.11.2023 Date of Pronouncement: 08.02.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: Heard the arguments of both the parties and perused the material available on record. 2. On examination of the record and after hearing both the parties, we find that ground No. 2 of the appeal has not been adjudicated and the order is being recalled for the limited purpose of adjudicating the ground No. 2 only. 3. In the result, the Miscellaneous Application of the Revenue is allowed. Order Pronounced in the Open Court on 08/02/2024. Sd/- Sd/- (Saktijit Dey) (Dr. B. R. R. Kumar) Vice President Accountant Member Dated: 08/02/2024 *Subodh Kumar/NV, Sr. PS*