SURYAVANSHI FINLEASE PRIVATE LIMITED,DELHI V. ACIT, CENTRAL CIRCLE, KARNAL

MA 93/DEL/2025

AI Insights

The case involves Suryavanshi Ventura Pvt. Ltd., which filed a Miscellaneous Application against an order of the Income Tax Appellate Tribunal, Delhi. The original ITA No. 2900/Del/2024 had only one ground argued and decided, with all other grounds left open. However, the Tribunal's order inadvertently included a rider that all grounds except ground No. 7 would remain open, which was not intended as per the discussions. The MA sought to rectify this oversight. The Tribunal agreed with the applicant's contention, rectified the earlier order, and scheduled a hearing for the remaining grounds.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717348 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2009-2010
• Appeal Filed On: 01-04-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARPREET KAUR HANSRA

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER M.A. 93/Del/2025 (Arising out of ITA No. 2900/Del/2024) Assessment Year: 2009-10 Suryavanshi Ventura Pvt. Ltd. (Earlier known as Suryavanshi Finlease Pvt. Ltd.) C-5/2A, Rana Pratap Bagh, Opp. CC Colony, New Delhi PAN No. AABCS1933N Vs. Assistant Commissioner of Income Tax, Central Circle, Aaykar Bhawan, Karnal (Applicant) (Respondent) ORDER PER AVDHESH KUMAR MISHRA, AM: By way of this Miscellaneous Application (‘MA’), the applicant assessee prays for recalling and or rectifying the order dated 17.01.2025 of the Tribunal in the assessee’s case in the ITA No.2899 & 2900/Del/2024. 2. At the outset, the Ld. Counsel submitted that the order dated 17.01.2025 of the Tribunal in the assessee’s case had decided only one ground numbered 7 as this alone ground was argued before the Tribunal with the request to keep all other remaining grounds open. However, ‘All grounds other than the ground No. 7 will be left open.’ remained to be mentioned in the Tribunal order dated 17.01.2025 in the case of assessee. Applicant by Sh. Ved Jain, Advocate Sh. Aman Garg, CA Respondent by Ms Harpreet Kaur Hansra, Sr. DR Date of hearing 27.06.2025 Date of pronouncement 13.08.2025 Printed from counselvise.com MA No.93/Del/2025 Survanshi Finlease Pvt. Ltd. 2 3. On the other hand, the Ld. Sr. DR opposed the MA vehemently. 4. We have heard both parties and have perused the material available on the record. Upon hearing both parties and carefully perusing the record, we find merit in this MA. It is evident from the record that the assessee’s appeal in ITA No.2900/Del/2024 was heard on the sole ground numbered 7 subject to keep all other grounds open. However, mentioning of the rider ‘All grounds other than the ground No. 7 will be left open.’ is left to be mentioned inadvertently in the order dated 17.01.2025 in ITA No.2900/Del/2024. The mistake pointed out by the Ld. Counsel, in our considered opinion, is in the nature of prima-facie mistake inadvertently crept in the order dated 17.01.2025. Therefore, it is hereby ordered that the para 15 and 16 of the order dated 17.01.2025 in this case in ITA No.2900/Del/2024 will be read henceforth as: “15. Hence, ground numbered 7 of ITA No.2900/Del/2024 of AY 2009-10 is dismissed and all grounds other than the ground No. 7 will remain open. 16. In the result, both appeals of the assessee are decided as above; AY 2008-09 is allowed and ground numbered 7 of ITA No.2900/Del/2024 of AY 2009-10 stands dismissed and all grounds other than the ground No. 7 of ITA No.2900/Del/2024 of AY 2009-10 will remain open.” 5. Further, it is hereby clarified that the contents of the order dated 17.01.2025 in this case in ITA No.2900/Del/2024, except above, remain unchanged. Accordingly, the instant MA filed by the assessee stands allowed in the aforesaid manner. 6. We are of the considered view that it is a fit case to be heard, on merit, on all grounds other than Ground No. 7 in ITA No. 2900/Del/2024. Printed from counselvise.com MA No.93/Del/2025 Survanshi Finlease Pvt. Ltd. 3 We, therefore direct the registry to fix this case on 25.09.2025 in view of the above finding after giving due notices to both parties. 7. In the result Miscellaneous Application of the assessee is allowed. Order pronounced in open Court on 13.08.2025. Sd/- Sd/- (VIKAS AWASTHY) (AVDHESH KUMAR MISHRA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 13.08.2025. Binita, Sr.PS Copy forwarded to the: 1. Appellant 2. Respondent 3. CIT/PCIT 4. CIT(A) 5. Sr. DR, New Delhi Asstt. Registrar ITAT, New Delhi Printed from counselvise.com "