NOIDA POWER CO. LTD.,GR.NOIDA vs. DCIT, CIRCLE-2, NOIDA

The assessee, through this Miscellaneous Application requests the Tribunal to recall the order of the Tribunal passed by it setting aside the issue to the file of the CIT(A) and dismissing the same as withdrawn.

The ld. Counsel for the assessee, referring to the contents of the Miscellaneous Application and the written submission filed at the time of hearing, submitted that the MA No.49/Del/2020 assessee, at the time of hearing of the appeal before the Tribunal had stated that the appeal be withdrawn as ‘not pressed.’ However, the Tribunal has erroneously decided the issue and restored the issue to the file of the CIT(A) for fresh adjudication. He accordingly submitted that the order of the Tribunal be recalled and the request of the assessee seeking withdrawal of the appeal be allowed.

The ld. DR has no objection for the same.

We have heard the rival arguments made by both the sides and perused the record. We find, the assessee, before the Tribunal, at the time of hearing, had made a specific request for withdrawal of the appeal. However, the Tribunal has erroneously decided the issue and restored the issue to the file of the CIT(A) for fresh adjudication. Therefore, we are of the opinion that a mistake has crept in the order of the Tribunal which requires rectification. We, therefore, recall the order of the tribunal and the appeal is fixed for hearing.

The ld. Counsel for the assessee submitted that the appeal filed by the assessee may be treated as withdrawn since he is not pressing any of the grounds. In view of the above and following the order of the Tribunal in assessee’s own case for the preceding assessment years, the request of the assessee seeking withdrawal of the appeal is allowed.