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[ITA Nos.310 & 312/Ind/2015] [Shri Prabhat Sojatia & Shri Sunil Sojatia]

3. It was only inadvertently, this ground left to be taken in the respective column of grounds of appeal.

4. The appellant acted in good faith and merely for the reason of human error, this ground skipped the grounds of appeal. The happened due to the fact that more than 10 grounds of appeal were before the Hon'ble ITAT and also the fact that some of the grounds which are before Hon'ble ITAT were not raised before the ld CIT(A) [due to enhancement], but it was only the ld CIT(A) who did enhancement on same; thus there was a lot of confusion.