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TMI Blog2022 (9) TMI 1524X X X X Extracts X X X X X X X X Extracts X X X X ..... of comparable companies - HELD THAT:- Tribunal while passing the order [ 2018 (3) TMI 2013 - ITAT DELHI] inadvertently omitted to adjudicate one of the comparable companies, namely, Eclerx Services Limited. Non-adjudication of ground No. 3.5 vis- -vis Eclerx Services Limited while passing the order by the Tribunal is a mistake apparent from record. Thus, we recall the order of the Tribunal fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es for the assessment year 2010-11, which is under consideration. 2. The ld. Counsel for the assessee submits that the Tribunal inadvertently missed to give any finding on rejection of Eclerx Services Ltd. from the set of comparables though the assessee had consistently argued for rejection of the said company. The ld. Counsel submits that the Tribunal for the assessment year 2007-08, 2008-09 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal. 4. In reply the ld. Counsel for the assessee submits that the assessee had taken ground No. 3.5 specifically for selecting companies which were not comparable to the assessee on various grounds. 5. We have heard the rival submissions, gone through the contentions of the assessee in the Misc. application and the order passed by the Tribunal and the grounds of appeal filed by the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the search process by the Appellant; 3.3 adopting a new search criterion and inconsistently applying certain additional quantitative filters; 3.4 rejecting the comparable companies selected by the Appellant without providing cogent and sufficient reasoning; 3.5 selecting companies which were not comparable to the Appellant on various grounds: 3.6 confirming the select ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Eclerx Services Limited. Non-adjudication of ground No. 3.5 vis- -vis Eclerx Services Limited while passing the order by the Tribunal is a mistake apparent from record. Thus, we recall the order of the Tribunal in ITA. No. 516/Del/2015 dated 20.03.2018 for the limited purpose of adjudicating one of the comparables, namely, Eclerx Services Limited, which is part of ground No. 3.5 for adjudication b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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