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

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.

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.

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

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.

In the result, MA of the assessee is allowed.