2023 (2) TMI 1151 - AT - Income Tax

Rectification of mistake u/s 254 - non-adjudication of the ground as a mistake apparent from the record - HELD THAT - The report of the Revenue has confirmed about raising of such ground by the assessee. The Tribunal inadvertently has not adjudicated the ground. Therefore, to sub-serve the interest of substantial justice, the order 2019 (10) TMI 1561 - ITAT DELHI passed by the Tribunal is hereby, recalled to the extent of adjudicating the additional ground as taken - Therefore, Registry is directed to fix the appeal for hearing in due course for adjudicating the additional ground.

Summary

Issues: Rectification of mistake in the order dated 23.10.2019 pertaining to Assessment Year 2010-11 due to non-adjudication of additional ground raised by the assessee under Rule 27 of the Income Tax Rules, 1962.

Analysis:
1. The assessee filed a Miscellaneous Application seeking rectification of mistake in the Tribunal's order dated 23.10.2019 regarding Assessment Year 2010-11. The grievance was that an additional ground raised by the assessee under Rule 27 of the Income Tax Rules, 1962 on 05.07.2019 was inadvertently not adjudicated by the Tribunal.

2. The assessee's Counsel argued that the non-adjudication of the ground was a mistake evident from the record and could be rectified under section 254 clause (2) of the Income Tax Act, 1961. The Counsel requested rectification of the mistake and fixing the appeal for hearing concerning the additional ground raised by the assessee.

3. On the contrary, the Senior DR opposed the submissions, stating that the assessee could have pointed out the non-adjudication during the hearing but failed to do so.

4. After hearing the Authorized Representatives of both parties and examining the available material, it was found that the assessee had indeed raised an additional ground in a letter dated 05.07.2019. The Tribunal had not adjudicated this ground, which was confirmed by the Revenue's report. To ensure substantial justice, the Tribunal recalled its order dated 23.10.2019 to adjudicate the additional ground raised by the assessee.

5. Consequently, the Tribunal directed the Registry to schedule the appeal for hearing to address the additional ground raised by the assessee. The Miscellaneous Application filed by the assessee seeking rectification was allowed, and the order was pronounced in the open Court on 14th February 2023.