ASHOK KUMAR GUPTA,NEW DELHI V. DCIT, CENTRAL CIRCLE-14, NEW DELHI

MA 220/DEL/2024

AI Insights

The case involves a Miscellaneous Application filed by the assessee, Ashok Kumar Gupta, under Section 254(2) of the Income Tax Act, 1961, seeking rectification of an earlier Tribunal order. The application was based on the grounds that three judicial decisions cited during the appeal hearing were not considered in the Tribunal's decision, which was seen as a mistake apparent on record. The Tribunal acknowledged this oversight and rectified the earlier order by recalling it and restoring the appeal to its original number for re-hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 778077 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 20-05-2024
• Other Referred Cases: Jaina Marketing v. DCIT, Schiendler Electric South East, Sahara India Life Insurance, CIT vs. K.M Sugar Mills (P.) Ltd., ACIT vs. Saurasthra Kutch Stock Exchange Ltd., Honda Siel Power Products Ltd. vs. CIT
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHEERAJ KUMAR JAIN

Judgement Text

"आयकर अपीलीय अिधकरण िदʟी पीठ “एस एम सी”, िदʟी ŵी िवकास अव̾थी, Ɋाियक सद˟ मनीष अŤवाल, लेखाकार सद˟ क े समƗ IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER MA No. 220/Del/2024 (Arising out of ITA No.1882/Del/2023, A.Y. 2017-18) Ashok Kumar Gupta, C/o Anil Jain DD & Co., 611, Surya Kiran Building, 19, KG Marg, New Delhi 110001 PAN: AAAPG-2240-G ...... आवेदक/Applicant बनाम Vs. Deputy Commissioner of Income Tax, Circle-14, New Delhi ..... ᮧितवादी/Respondent आवेदक/Applicant : Shri Shivam Garg, Advocate ŮितवादीȪारा/Respondent by : Shri Dheeraj Kumar Jain, Sr. DR सुनवाई कᳱ ितिथ/ Date of hearing : 04/07/2025 घोषणा कᳱ ितिथ/ Date of pronouncement : : 06/10/2025 आदेश/ORDER PER VIKAS AWASTHY, JM: The Miscellaneous Application has been filed by the assessee under Section 254(2) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) seeking rectification in order of the Tribunal in ITA No. 1882/Del/2023 for AY 2017-18 dated on 26.04.2024. 2. Shri Shivam Garg, appearing on behalf of the assessee submitted that during the course of hearing of appeal, the assessee had cited following three decisions:- i. Jaina Marketing v. DCIT, ITA No.224-226/Del/2023 decided on 20.03.2024; ii. Schiendler Electric South East, in W.P.(C) 511/2022; & iii. Sahara India Life Insurance, 432 ITR 84 (Del) Printed from counselvise.com 2 MA No .220/Del/2024 (AY 2017-18) The ld. Counsel submitted that aforementioned three judgments were also mentioned in written submissions furnished before the Bench. The non- consideration of the decisions referred during the course of arguments is a mistake apparent on record. In support of his submissions, he placed reliance on following decisions:- i. CIT vs. K.M Sugar Mills (P.) Ltd., 275 ITR 247 (All.) (HC); ii. ACIT vs. Saurasthra Kutch Stock Exchange Ltd., 305 ITR 227 (SC); & iii. Honda Siel Power Products Ltd. vs. CIT, 295 ITR 466 (SC). 3. Per contra, Shri Dheeraj Kumar Jain, representing the department vehemently opposed Miscellaneous Application filed by the assessee and prayed for dismissal of the same. The ld. DR submitted that the Tribunal has passed a well reasoned order and after considering the decision of Coordinate Bench in the case of Alrameez Construction (P.) Ltd. vs. CIT has passed the order. 4. Both sides heard. The assessee/applicant is seeking rectification in the Tribunal order dated 26.04.2024 on the ground that the decisions cited during the course of hearing of appeal were not considered by the Tribunal while passing the order. The assessee has further pointed that the decisions on which reliance has been placed were also mentioned in written submissions filed before the Tribunal at the time of hearing of appeal. We are considered view that a mistake has crept in the order of Tribunal dated 26.04.2024, as the decisions cited by the assessee remain to be considered while passing the order. The mistake apparent on record requires rectification. Hence, the order dated 26.04.2024 is recalled and the appeal is restored to its original number. The Registry is directed to list appeal for hearing in due course after intimation to both sides. Printed from counselvise.com 3 MA No .220/Del/2024 (AY 2017-18) 5. In the result, Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open court on Monday the 06th day of October, 2025. Sd/- Sd/- (MANISH AGARWAL) (VIKAS AWASTHY) लेखाकार सद᭭य/ACCOUNTANT MEMBER ᭠याियक सद᭭य/JUDICIAL MEMBER िदʟी / Delhi, ᳰदनांक/Dated 06/10/2025 NV/- ᮧितिलिप अᮕेिषतCopy of the Order forwarded to : 1. अपीलाथᱮ/The Appellant , 2. ᮧितवादी/ The Respondent. 3. The CIT(A) 4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी 5. गाडᭅ फाइल/Guard file. BY ORDER, //True Copy// (Asstt. Registrar) ITAT, DELHI) Printed from counselvise.com "