Concentrix Daksh Services India Private Limited, Gurgaon V. DCIT, CIRCLE 4(2), Delhi

MA 141/DEL/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3504 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Next Hearing Date: 07-07-2022
• Assessment Year: 2017-2018
• Appeal Filed On: 13-06-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Application of stay

Judgement Text

1 MA no. 141/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI KUL BHARAT, JUDICIAL MEMBER M.A. No. 141/Del/2022 (In S.A. No. 117/Del/2022) ( In ITA No. 809/DEL/2022) [Assessment Year: 2017-18 Concentrix Daksh Services India Pvt. Ltd., DLF IT SEZ, Building No. 14, Tower D, 17 th Floor, DLF Cyber City, Sector-24 & 25, DLF Phase 3, Gurgaon, Haryaba-122001. PAN- AABCD4187D Vs DCIT, Central Circle-4(2), New Delhi APPLICANT RESPONDENT Applicant by Sh. Kamal Sawhney, Adv. & Sh. Prashant Meharchandani, Adv. Respondent by Sh. Anuj Garg, Sr. DR Date of hearing 08.07.2022 Date of pronouncement 19.07.2022 O R D E R PER KUL BHARAT, JM: By this misc. application the assessee seeks rectification of the order dated 6.5.2022 passed in S.A. No. 117/Del/2022 (in ITA No. 809/Del/2022). The sole grievance of the assessee is that an inadvertent error has crept into the order, as the 2 MA no. 141/Del/2022 order was pronounced in the open court staying the impugned tax demand. But the stay application is kept open for adjudication along with appeal. 2. Learned counsel for the assessee reiterated the submissions as made in the misc. application and drew our attention to the synopsis filed at the hearing of stay application on 6.5.2022. 3. The learned Sr. DR could not controvert the submissions made on behalf of the assessee. 4. We have heard rival contentions and perused the material on record. We find merit into the contention of the learned counsel for the assessee that an inadvertent mistake has crept into the order of the Tribunal dated 6.5.2022 passed in S.A. No. 117/Del/2022. Therefore, we modify para 4 of the order dated 6.5.2022 passed in S.A. No. 117/Del/2022 and the same shall be read as under: “4. Having considered the rival submissions and material placed before us we hereby grant stay of the outstanding demand for a period of ninety days. Meanwhile the Registry is hereby directed to fix the appeal of the assessee on out of turn basis before the Regular Bench on 25.07.2022, a date consented by both the parties. There is no need to issue separate notices of hearing as both the parties have been intimated of the date fixed in the open court.” 3 MA no. 141/Del/2022 5. Assessee’s misc. application stands allowed accordingly. Order pronounced in open court on 19 th July, 2022. Sd/- Sd/- (G.S. PANNU) (KUL BHARAT) PRESIDENT JUDICIAL MEMBER *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI