PAWAN KUMAR GUPTA,GURGAON V. INCOME TAX OFFICER-3(3) BIJNORE, BIJNORE

MA 140/DEL/2025

AI Insights

This case involves a Miscellaneous Application filed by the assessee, Pawan Kumar Gupta, under section 254(2) of the Income Tax Act, 1961, seeking rectification of a previous Tribunal order. The original appeal, ITA No. 1355/Del/2025, was allowed for statistical purposes, but the assessee contended that the Tribunal failed to adjudicate on Additional Grounds No. 2 & 3, which challenged the validity of a notice issued under section 148 of the Act. The Tribunal acknowledged the oversight and rectified the mistake by recalling the previous order and restoring the appeal for further consideration of the unadjudicated grounds.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837610 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2017-2018
• Appeal Filed On: 18-05-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIKRAM SINGH SHARMA
• Assessee Lawyers: M.R. SAHU
• Section: 148

Judgement Text

"MA 140/DEL/2025 (arising out of ITA No. 1355/Del/2024) 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SHRI VIKAS AWASTHY, HON’BLE JUDICIAL MEMBER SMT. RENU JAUHRI, HON’BLE ACCOUNTANT MEMBER MA No.140/Del/2025 [Arising In ITA No. 1355/Del/2024 Assessment Year: 2017-18] Pawan Kumar Gupta C/o Sh. M.R. Sahu, CA House No. 651, 1st Floor, Sector-10A Nr. GD Goenka Public School Gurgaon- 122001 Haryana Vs ITO Ward- 3(3) Bijnore (APPLICANT) (RESPONDENT) PAN No. AHCPG7931M Assessee by : Sh. M.R. Sahu, CA Revenue by : Sh. Vikram Singh Sharma, Sr. DR Date of Hearing: 20.02.2026 Date of Pronouncement: 20.02.2026 ORDER PER VIKAS AWASHTY [J.M.] : 1. This Miscellaneous Application u/s 254(2) of the Income Tax Act, 1961 [hereinafter referred to as, “Act”] has been filed by the assessee seeking rectification in the order of Tribunal dated 09.05.2025 vide which appeal of the assessee in ITA No. 1355/Del/2025, for A.Y. 2017-18 was allowed for statistical purposes. 2. Shri M.R. Sahu, CA appearing on behalf of the assessee submitted that the appeal was heard on the legal issue raised by the assessee as Additional Ground of Printed from counselvise.com MA 140/DEL/2025 (arising out of ITA No. 1355/Del/2024) 2 Appeal No. 2 and 3, vide Application dated 26.07.2024, challenging validity of the notice issued u/s 148 of the Act. He pointed that the Tribunal vide order dated 09.05.2025, restored the appeal back to the CIT(A) on some different issue on which no submission were made during the course of hearing of appeal. Whereas, no finding was given on Additional Ground No. 2 & 3, on which submissions were made. Non adjudication of Grounds on which submissions were made is a mistake apparent on record. He, thus, prayed for rectification/ recalling of the Tribunal order dated 09.05.2025 (supra). 3. Per Contra, the Ld. DR submitted that there is no mistake in the order passed by the Tribunal. The Tribunal has restored the matter back to the CIT(A), after considering entire facts. In any case after the matter is remitted back to CIT(A), all legal issues are laid to rest. 4. We have heard the rival submissions. A perusal of the Tribunal order dated 09.05.2025, shows that in Para 4 of the order, submissions of authorized representative of the assessee are recorded with regard to issuance of notice u/s 148 of the Act without valid satisfaction. However, no finding has been given on the said issue by the Tribunal. Further, on examination of notes, made during hearing of appeal, it emerges that the AR had confined his submissions only to Ground No. 2 & 3 raised in the Application for admission of Additional Grounds of appeal dated 26.07.2024. No submissions were made by the AO on any other issue. The findings on which the Tribunal has restored the matter back to the CIT(A) no submissions Printed from counselvise.com MA 140/DEL/2025 (arising out of ITA No. 1355/Del/2024) 3 were made by the AR on the said issue. A mistake apparent on record has crept in the order of Tribunal, which requires rectification. 4.1 The Miscellaneous Application of the assessee/applicant is allowed. The order dated 09.05.2025 is recalled and the appeal is restored to its original No. for adjudication of Additional Grounds of appeal No. 2 & 3. 5. The Registry is directed to list the appeal for hearing on 25.03.2026. Since the date of hearing has been announced in open court in the presence of both the parties, issuance of separate notice to the parties is dispensed with. 6. In the result, the Miscellaneous Application of the assessee is allowed. Order Pronounced in the Open Court on 20.02.2026. Sd/- Sd/- (RENU JAUHRI) (VIKAS AWASTHY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 23.02.2026 Pooja Mittal, Sr. PS Copy forwarded to: 1. Assessee 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, DELHI Printed from counselvise.com "