PAKSH MARKETING PRIVATE LIMITED,NEW DELHI vs. ACIT CENTRAL CIRCLE- 26, NEW DELHI

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ITA 214/DEL/2021Status: DisposedITAT Delhi29 July 2022AY 2012-133 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that Ground No. 10, concerning the deduction of Rs. 250,17,14,636/- for technical know-how expenses, was indeed not adjudicated in the previous order. Therefore, the Tribunal recalled its earlier order for the limited purpose of adjudicating this ground.

What were the facts?

The assessee filed a miscellaneous application seeking rectification of an earlier ITAT order. The assessee argued that a specific ground of appeal (Ground No. 10) regarding the deduction of technical know-how expenses was not adjudicated in the original order.

What were the issues?

Whether non-adjudication of a ground of appeal in an ITAT order constitutes a mistake apparent from the record, warranting rectification or recall of the order.

Which sections of the Income-tax Act were involved?

Section 254(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘FRIDAY-I-1’, NEW DELHI

Before: SH. ANIL CHATURVEDI & SH. NARENDER KUMAR CHOUDHARY

For Appellant: Shri Harpreet Singh Ajmani, Adv
For Respondent: Shri Kanv Bali, Sr. D.R
Hearing: 29/07/2022Pronounced: 29/07/2022

ORDER

PER ANIL CHATURVEDI, AM:

1.

The present Miscellaneous Application is filed by the assessee seeking rectification of mistakes in Appeal No. 477/DEL/2021 for A.Y. 2016-17 vide order dated 09.11.2021.

2.

Before us, Learned AR pointed that assessee had raised Ground No.10 in the appeal which was with respect to the claim of deduction of expenses of Rs.250,17,14,636/- in respect of Technical Knowhow. He submitted that though the ground has been reproduced in the order of Tribunal but the same has not been adjudicated. He submitted that non-adjudication of a ground is a mistake apparent from record as contemplated u/s 254(2) of the Act and therefore order be recalled to adjudicate the aforesaid ground.

3.

Learned DR did not controvert the submissions made by Learned AR.

4.

We have heard the rival submissions and perused the material available on record. We find that assessee has raised ground No.10 which was with respect to the claim of deduction of expenses of Rs.250,17,14,636/- in respect of Technical Knowhow but the same was not adjudicated by Tribunal in the order dated 09.11.2021. We therefore find force in the argument of Learned AR. We therefore recall the order in dated 09.11.2021 for limited purpose of adjudicating Ground No.10. We accordingly direct the Registry to fix the aforesaid appeal for hearing on 22.08.2022. Since the date of hearing of the aforesaid appeal is pronounced in the open court, no separate notice of hearing is required to be issued to the parties.

5.

In the result, MA of the assessee is allowed.

Order pronounced in the open court on 29.07.2022

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