2023 (4) TMI 1418 - AT - Income Tax

Rectification of mistakes - non adjudication of a ground - HELD THAT - We find that assessee had raised ground No.4 and sub grounds but the same was not adjudicated by Tribunal in the order dated 11.05.2018. We therefore find force in the argument of Learned AR. We therefore recall the order 2018 (5) TMI 848 - ITAT DELHI for a limited purpose of adjudicating Ground No.4 and sub grounds. We accordingly direct the Registry to fix the aforesaid appeal in regular course for hearing.

Summary

Summary:In Miscellaneous Application filed by the assessee seeking rectification under section 254(2) of the Income Tax Act, ITAT Delhi observed that Ground No.4 and its sub grounds raised in Appeal No. 6571/DEL/2016 for A.Y. 2012-13 were reproduced but "not adjudicated" in the Tribunal's order dated 11.05.2018. The Tribunal held that such non-adjudication constitutes a "mistake apparent from record" warranting recall of the order. Accordingly, the order was recalled "for a limited purpose of adjudicating Ground No.4 and sub grounds," and the Registry was directed to list the appeal for hearing. The Miscellaneous Application was allowed.