ITO WARD - 14(1), NEW DELHI V. KV GLOBAL PVT LTD, NEW DELHI

MA 75/DEL/2024

AI Insights

The case involves a Miscellaneous Application (M.A No. 75/Del/2024) filed by the Income Tax Officer (ITO) against M/s V. K. Global Pvt. Ltd. concerning an earlier tribunal decision (ITA No. 8689/Del/2019) for the Assessment Year 2016-17. The Revenue pointed out that Ground No. 2 of their appeal was not adjudicated in the original decision, which they claimed was an error apparent from the record. Both parties acknowledged the oversight, with the Assessee's Representative arguing that the ground was already covered in favor of the Assessee. The Tribunal decided to recall the previous order solely to address the unadjudicated ground.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 829348 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-01-2026
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: Delhi
• Assessment Year: misc
• Appeal Filed On: 26-02-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: RAJESH KUMAR DHANESTA

Judgement Text

"1 M.A No. 75/Del/2024 ITO Vs. M/s V. K. Global Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘C’ NEW DELHI BEFORE SH. YOGESH KUMAR U.S., JUDICIAL MEMBER & SH. MANISH AGARWAL, ACCOUNTANT MEMBER M. A NO. 75/DEL/2024 (A.Y 2016-17 in ITA No.8689/Del/2024) ITO Ward-14(1) New Delhi (APPELLANT) vs M/s K. V. Global Pvt. Ltd. 82-83, 2nd Floor, Vijay Block, Vikas Marg, Shakarpur, Delhi PAN-AAFCK4200Q (RESPONDENT) Applicant by Shri Rohan Khare, Adv, Shri Shashwat Dhamija, Adv Respondent by Shri Rajesh Kumar Dhanesta, Sr. DR ORDER PER YOGESH KUMAR U.S., JUDICIAL MEMBER: The above mentioned Miscellaneous Application is filed by the Revenue in respect of the order dated 13/12/2023 passed by the Tribunal in ITA No. 8689/Del/2019 pertaining to Assessment Year 2016-17. 2. The Ld. Department's Representative submitted that the Ground No. 2 of the Revenue in ITA No. 8689/Del/2019 has not been decided by the Tribunal which is error apparent from record, therefore, sought for recalling the order dated 13/12/2023. Date of Hearing 09.01.2026 Date of Pronouncement 14.01.2026 Printed from counselvise.com 2 M.A No. 75/Del/2024 ITO Vs. M/s V. K. Global Pvt. Ltd. 3. The Ld. Assessee's Representative also admitted that the ground No. 2 in the Revenue’s Appeal has not been decided, however, submitted that Ground No. 2 of the Revenue in the main appeal is covered in favour of the Assessee which ultimately deserves to be dismissed. 4. We have heard both the parties and perused the material available on record. Considering the fact that the Ground No. 2 of the Revenue in ITA No. 8689/Del/2019 has not been adjudicated by the Tribunal, we deem it fit to recall the order dated 13/12/2023 only for the purpose of adjudicating Ground No. 2 of the Revenue. Accordingly, the Miscellaneous Application filed by the Revenue is allowed and the appeal in ITA No. 8689/Del/2019 is hereby restored for the limited purpose of adjudicating Ground No. 2. The registry is directed to post the Appeal before the appropriate Bench in due course. Order pronounced in the open court on 14/01/2026. Sd/- Sd/- (MANISH AGARWAL) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 14/01/2026 R.N, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Printed from counselvise.com 3 M.A No. 75/Del/2024 ITO Vs. M/s V. K. Global Pvt. Ltd. Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "