Atotech India Pvt. Ltd., Gurgaon V. DCIT, Gurgaon

MA 384/DEL/2018

AI Insights

The case involves Atotech India Pvt. Ltd., the appellant, who filed a Miscellaneous Application seeking rectification of a previous Tribunal order. The application was based on the grounds that a specific appeal ground (Ground No.4 and its sub-grounds) was raised during the original appeal but was not adjudicated in the Tribunal's order dated 11.05.2018. The appellant argued that this oversight constituted a 'mistake apparent from the record' under section 254(2) of the Income Tax Act. The respondent, ACIT Circle \\u2013 II Gurgaon, opposed the recall of the order. However, the Tribunal found merit in the appellant's argument and decided to recall the order for the limited purpose of adjudicating the overlooked ground.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 116374 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 10 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I1
• Next Hearing Date: 02-02-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 12-06-2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘FRIDAY-I-1’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. KUL BHARAT, JUDICIAL MEMBER MA No. 384/Del/2018 (Arising out of ITA No. 6571/Del/2016) (Assessment Year : 2012-13) Atotech India Pvt. Ltd. 66 KM Stone, NH-18, Delhi Jaipur Highway, Vill. Sidhrawali Gurgaon PAN No. AACCM 0338 G Vs. ACIT Circle – II Gurgaon (APPELLANT) (RESPONDENT) Assessee by Shri Rishabh Malhotra, A.R. Revenue by Shri Girish Kumar Kohli, Sr. D.R. Date of hearing: 17/03/2023 Date of Pronouncement: 27/04/2023 ORDER PER ANIL CHATURVEDI, AM: The present Miscellaneous Application is filed by the assessee seeking rectification of mistakes in Appeal No. 6571/DEL/2016 for A.Y. 2012-13 vide order dated 11.05.2018. 2. Before us, Learned AR pointed that assessee had raised Ground No.4 and sub grounds in the appeal. He submitted that though the ground has been reproduced in the order of Tribunal MA No. 384/Del/2018 Atotech India Pvt. Ltd. 2 but the same has not been adjudicated. He submitted that non- adjudication of a ground is a mistake apparent from record as contemplated u/s 254(2) of the Act and therefore order be recalled to adjudicate the aforesaid ground. 3. Learned DR strongly opposed the request of Learned AR for recalling of the order. 4. We have heard the rival submissions and perused the material available on record. 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 in ITA No.6571/Del/2016 dated 11.05.2018 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. 5. In the result, MA of the assessee is allowed. Order pronounced in the open court on 27.04.2023 Sd/- Sd/ (KUL BHARAT) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER Date:- 27.04.2023 PY* MA No. 384/Del/2018 Atotech India Pvt. Ltd. 3 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI