ITO, CIRCLE-4(2), NEW DELHI V. COMPAREX INDIA P.LTD, NEW DELHI

MA 37/DEL/2025

AI Insights

The case involves a miscellaneous application by the Income Tax Department (Applicant/Revenue) against Comparex India P. Ltd. (Respondent) concerning an earlier Tribunal decision (ITA No.2151/Del/2022) which quashed an assessment order for the Assessment Year 2018-19. The Revenue sought rectification of the Tribunal's order, claiming that the Tribunal had erred by not incorporating a relief that was previously allowed by the Dispute Resolution Panel (DRP). The Revenue referenced a subsequent Delhi High Court decision in Rockwell Automation Pvt. Ltd., which restored the issue back to the Assessing Officer (AO). However, the Assessee contested the applicability of this decision, noting it was passed after the Tribunal's original decision. The Tribunal dismissed the Revenue's application, noting the timing of the High Court's decision and reaffirming its original ruling.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779930 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-10-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2018-2019
• Appeal Filed On: 14-02-2025
• Other Referred Cases: Rockwell Automation Pvt. Ltd. in WP (C) 16243/2024, Prakash D. Koli vs. ITAT, Beghar Foundation vs. Justice K.S. Puttaswamy, DCIT vs. ANI Integrated Services Ltd., CIT (IT-4, Mumbai) vs. Reliance Telecom Ltd.
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIJIT KUMAR GAUTAM
• Assessee Lawyers: AJIT JAIN
• Keywords: Rectification of order
• Section: 154

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘I’ : NEW DELHI. BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER MA No.37/DEL/2025 (in ITA No.2151/DEL/2022) (Assessment Year: 2018-19) ITO, Circle 4 (2), vs. Comparex India P. Ltd., New Delhi. C-01, Somdutt Chamber – 01, Africa Avenue, 5 Bhikaji Cama Place, New Delhi – 110 029. (PAN : AABCI1421K) (APPLICANT) (RESPONDENT) APPLICANT/REVENUE BY : Shri Abhijit Kumar Gautam, Sr. DR ASSESSEE BY : Shri Ajit Jain, Advocate Date of Hearing : 10.10.2025 Date of Order : 15.10.2025 O R D E R PER S. RIFAUR RAHMAN, AM : 1. This misc. application is filed by the Applicant/Revenue against the order of the Tribunal in ITA No.2151/Del/2022 dated 09.09.2025 for Assessment Year 2018-19 for rectification of mistake of the impugned order dated 09.09.2025. 2. At the time of hearing, ld. DR of the Revenue brought to our notice that ITAT has erred in quashing the assessment order dated 28.07.2022 as the Printed from counselvise.com 2 MA No.37/Del/2025 AO/TPO has mistakenly not allowed the relief, which was allowed by the DRP, which mistake can be rectified u/s 154 of the Act. However, the Bench has allowed the appeal of the assessee and held that the assessment order so passed by the AO deserves to be quashed. He prayed that the similar issue was considered by the Hon’ble Delhi High Court in the case of Rockwell Automation Pvt. Ltd. in WP (C) 16243/2024 order dated 22.11.2024 in which the issue was restored back to the file of AO and prayed that the issue may be restored back to the file of AO. 3. On the other hand, ld. AR of the assessee submitted that the impugned order being ITA No.2151/Del/2022 relating to AY 2018-19 was passed on 09.09.2024 whereas the order of Hon’ble Delhi High Court was passed subsequently i.e. on 22.11.2024, the abovesaid decision is not applicable to the present case. In this regard, he relied on the following case laws :- (i) Hon’ble Bombay High Court in the case of Prakash D. Koli vs. ITAT – (2025) 176 taxmann.com 481(Bom.); (ii) Hon’ble Supreme Court in the case of Beghar Foundation vs. Justice K.S. Puttaswamy – (2021) 123 taxmann.com 344 (SC); (iii) ITAT, Mumbai Bench ‘A’ in the case of DCIT vs. ANI Integrated Services Ltd. – (2024) 162 taxmann.com 889 (Mumbai-Trib.) Printed from counselvise.com 3 MA No.37/Del/2025 (iv) Hon’ble Supreme Court in the case of CIT (IT-4, Mumbai vs. Reliance Telecom Ltd. – (2021) 133 taxmann.com 41 (SC). 4. Considered the rival submissions and material placed on record. We observe that the impugned order of the Tribunal was passed on 09.09.2024 whereas the order of Hon’ble Delhi High Court in the case of Rockwell Automation Pvt. Ltd. (supra) passed subsequently i.e. on 22.11.2024. Therefore, the order passed by the Hon’ble Delhi High Court is not binding on the order of the Tribunal which was passed earlier to the abovesaid decision. Therefore, the plea of the Revenue is not justified and accordingly misc. application filed by the Revenue is dismissed. 5. In the result, the misc. application filed by the Revenue is dismissed. Order pronounced in the open court on this 15th day of October, 2025. Sd/- sd/- (YOGESH KUMAR U.S.) (S.RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 15.10.2025 TS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals). 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "