M/s. STEAG Energy Services (I) Pvt. Ltd., New Delhi V. ACIT, New Delhi

MA 416/DEL/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2936 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I2
• Next Hearing Date: 31-03-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 15-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIJAY CHOUDHARY

Judgement Text

MA. No.416/Del/2019 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Misc. App. No. 416/Del/2019 [ in आ.अ.सं . I.T.A No. 835/Del/2016 ] ( िनधाᭅरण वषᭅ/Assessment Year: 2011-12 ) M/s. Steag Energy Services (I) Pvt. Ltd., 903, Bhikaji Cama Bhawan, Bhikaji Cama Place, New Delhi – 110 066. बनाम Vs. ACIT, Circle : 24 (2) New Delhi. PAN No. AAFCS1399L अपीलाथŎ/ Applicant ᮧ᭜यथᱮ/ Respondent िनधाᭅᳯरतीकᳱओरसे / Assessee by : Shri Ved Jain, Advocate; राज᭭वकᳱओरसे / Department by : Shri Vijay Choudhary, Sr. D. R.; सुनवाईकᳱतारीख/ Date of hearing : 20.05.2022 उ᳃ोषणाकᳱतारीख/Pronouncement on : 06.09.2022 आदेश / O R D E R PER C. N. PRASAD, J.M. 1. Through this Misc. application the assessee seeks to recall the order of the Tribunal in ITA. No. 835/Del/2016 dated 26.04.2019 for MA. No.416/Del/2019 2 assessment year 2011-12 for the limited purpose of adjudicating ground No. 14 of grounds of appeal. 2. The ld. Counsel for the assessee submits that the Tribunal while disposing of the appeal did not adjudicate ground No. 14 of grounds of appeal, which is as under:- “On the facts and circumstances of the case, the ld. AO has erred on both facts and in law, in not following the direction of the DRP that the benefit of arm’s length range of +/-5% be given in view of the proviso to Section 92C(2) of the Act.” 3. The ld. DR has no objection in recalling the order of the Tribunal for adjudicating ground No. 14. 4. Heard rival submissions perused the orders of the Tribunal. On perusal of the order of the Tribunal we notice that the Tribunal did not adjudicate ground No. 14 of grounds of appeal apparently by mistake. Since the Tribunal omitted to adjudicate ground No. 14 inadvertently, we recall the order of the Tribunal in ITA. No. 835/Del/2016 dated 26.04.2019 for limited purpose of disposal of ground No. 14 of grounds of appeal as extracted above. The Registry is directed to post this appeal in due course and intimate the parties. 5. In the result, the Miscellaneous application filed by the assessee is allowed as indicated above. Order pronounced in the open court on : 06/09/2022 Sd/- Sd/- (PRADIP KUMAR KEDIA) ( C. N. PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER MA. No.416/Del/2019 3 Dated : 06/09/2022 *MEHTA* Copy forwarded to : 1. Applicant; 2. Respondent; 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. Date of dictation 02.09.2022 Date on which the typed draft is placed before the dictating member 02.09.2022 Date on which the typed draft is placed before the other member 06.09.2022 Date on which the approved draft comes to the Sr. PS/ PS 06.09.2022 Date on which the fair order is placed before the dictating member for pronouncement 06.09.2022 Date on which the fair order comes back to the Sr. PS/ PS 06.09.2022 Date on which the final order is uploaded on the website of ITAT 06.09.2022 Date on which the file goes to the Bench Clerk 06.09.2022 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order