SPAN AIR PVT LTD,DELHI V. ACIT, DELHI

MA 246/DEL/2025

AI Insights

Span AIR Pvt. Ltd. filed a Miscellaneous Application against the order passed in ITA No.730/Del/2025, which remanded the appeal back to the file of the Ld. CIT(A) without adjudicating on the legal grounds concerning the powers of the CPC under section 154 of the Income Tax Act. The assessee argued that these grounds were legal and should have been decided, citing precedents where non-consideration of such grounds was deemed a mistake apparent from the records. The Tribunal agreed with the assessee, recalling the previous order and directing that these legal issues be addressed.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 826793 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2021-2022
• Appeal Filed On: 10-07-2025
• Other Referred Cases: Rolls-Royce Marine India (P) Ltd. Vs. ITAT (2019) 107 taxmann.com 26 (Bombay HC), Lacman Dass Bhatia Hingwala (P.) Ltd vs. ACIT (2011) 330 ITR 243 (Delh. HC)
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M.R SAHU
• Keywords: Rectification of order; FORM 26AS
• Section: 154

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER MA No.246/Del/2025 Arising out of ITA No.730/Del/2025 (ASSESSMENT YEAR 2021-22) Span AIR Pvt. Ltd. 303, 3rd Floor, Ras Vilas Salcon, Plot No. D-1, District Centre Saket, New Delhi-110017. PAN-AAACS2411E Vs. ACIT, Circle-22(2), New Delhi. (Appellant) (Respondent) Assessee by Shri M.R. Sahu, CA Department by Shri Ajay Kumar Arora, Sr. DR Date of Hearing 10/10/2025 Date of Pronouncement 07/01/2026 O R D E R PER MANISH AGARWAL, AM: The present Miscellaneous Application is filed by the Assessee against the order passed in ITA No.730/Del/2025 dated 13.05.2025. 2. In the miscellaneous petition filed by the assessee, it is stated that grounds of appeal no. 1 to 3 taken by the assessee are not adjudicated and appeal of the assessee was remanded back to the file of Ld. CIT(A), though the grounds of appeal No.1 to 3 are legal grounds and should be decided. In this regard reliance is placed on the following judgments wherein it is held that non consideration or non-adjudication of grounds raised before Tribunal and not given up, when remains undecided in the judgments of the Tribunal, is a mistake apparent from records. He, therefore, prayed Printed from counselvise.com 2 MA No.246/Del/2025 Span AIR Pvt. Ltd. vs. ACIT that the order passed on 13.05.2025 be recalled and assessee’s legal grounds of appeal No. 1 to 3 be decided: (i) Rolls-Royce Marine India (P) Ltd. Vs. ITAT (2019) 107 taxmann.com 26 (Bombay HC) (ii) Lacman Dass Bhatia Hingwala (P.) Ltd. vs. ACIT (2011) 330 ITR 243 (Delh. HC), 3. Heard the parties and perused the materials available on record. From the perusal of order of Tribunal, it is seen that the bench has remanded back the appeal of the assessee to the file of Ld. CIT(A) for consideration of reconciliation statement with respect to the receipts as per Profit & Loss Account and as appearing in Form 26AS of the assessee. However, grounds of appeal No.1 to 3 taken by the assessee challenging power of CPC of passing rectification order u/s 154 of the Act without issuing any show cause notice to the assessee. 4. Considering the facts, in our considered opinion, the grounds of appeal No. 1 to 3 taken by the assessee are purely legal in nature and remained undecided. Under these circumstances, we recall the order passed by the Tribunal in ITA No. 730/Del/2025 and direct the Registry to fix the case before the Bench in regular course. Accordingly, the MA filed by the assesse is hereby allowed. Order pronounced in the open Court on 07.01.2026. Sd/- Sd/- (MAHAVIR SINGH) (MANISH AGARWAL) VICE PRESIDENT ACCOUNTANT MEMBER Dated:07.01.2026 PK/Sr. Ps Printed from counselvise.com 3 MA No.246/Del/2025 Span AIR Pvt. Ltd. vs. ACIT Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW, DELHI Printed from counselvise.com "