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2022 (7) TMI 1582 - AT - Income TaxRectification u/s 254 - assessee had raised Ground No.10 in the appeal which was with respect to the claim of deduction of expenses in respect of Technical Knowhow but though the ground has been reproduced in the order of Tribunal but the same has not been adjudicated HELD THAT - We find that assessee has raised ground No.10 which was with respect to the claim of deduction of expenses in respect of Technical Knowhow but the same was not adjudicated by Tribunal in the order dated 09.11.2021. We therefore find force in the argument of AR. We therefore recall the order 2021 (11) TMI 570 - ITAT DELHI for limited purpose of adjudicating Ground No.10. We accordingly direct the Registry to fix the aforesaid appeal for hearing on 22.08.2022. Since the date of hearing of the aforesaid appeal is pronounced in the open court no separate notice of hearing is required to be issued to the parties. MA of the assessee is allowed.
In the case before the ITAT Delhi, the assessee filed a Miscellaneous Application seeking rectification of mistakes in Appeal No. 477/DEL/2021 for the Assessment Year 2016-17, specifically concerning the non-adjudication of Ground No.10. This ground pertained to the claim of deduction for expenses amounting to Rs. 250,17,14,636/- related to Technical Knowhow. The Tribunal acknowledged that this ground was indeed raised but not adjudicated in its previous order dated 09.11.2021, which constitutes a "mistake apparent from record" under section 254(2) of the Income Tax Act. Consequently, the Tribunal decided to recall the order for the limited purpose of addressing Ground No.10 and directed the Registry to schedule a hearing for 22.08.2022. The decision was pronounced in the open court on 29.07.2022, and no separate notice of hearing is required. The application by the assessee was thus allowed.
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