2017 (12) TMI 1855 - AT - Income Tax

Appellate Tribunal allows petition for rectification of mistake in order. Ground no.7 to be adjudicated.

The Appellate Tribunal allowed the miscellaneous petition filed by the Revenue seeking rectification of a mistake in its order related to the ... Rectification of mistake apparent from record - recall of appellate order for limited purpose - omission to adjudicate a ground in Tribunal orderRectification of mistake apparent from record - omission to adjudicate a ground in Tribunal order - recall of appellate order for limited purpose - Whether the Tribunal should recall its order for the limited purpose of adjudicating ground no.7 of the Revenue's appeal on account of a mistake apparent from the record - HELD THAT: - The Revenue contended that ground no.7 of its appeal was not adjudicated in the Tribunal's order and sought rectification. The Revenue's ground no.7, quoted in the petition, alleges that the DRP erred in excluding a particular comparable and in applying the service revenue filter incorrectly. The Revenue Representative submitted that adjudication of this ground is essential and that the Tribunal inadvertently omitted it. The Assessee's representative did not dispute this omission and conceded that the Tribunal may recall the order for the limited purpose of adjudicating the omitted ground. Having considered the submissions and the Tribunal's order, the Tribunal found that a mistake apparent from the record had occurred by reason of non-adjudication of ground no.7 and that recall of the order for the limited purpose of deciding that ground was appropriate. [Paras 4, 5]Miscellaneous petition allowed; the Tribunal's order is recalled for the limited purpose of adjudicating ground no.7 of the Revenue's appeal.Final Conclusion: The Revenue's petition for rectification is allowed and the Tribunal's order dated 21.09.2016 is recalled solely to adjudicate the omitted ground no.7 in relation to assessment year 2011-12. Issues:Rectification of mistake in the order of the Tribunal regarding non-adjudication of ground no.7 of the Revenue's appeal in IT(TP)A.17/Bang/2016 & IT(TP)A.39/Bang/2016 for the assessment year 2011-12.Analysis:The Appellate Tribunal, in response to a miscellaneous petition filed by the Revenue, considered the issue of rectification of a mistake in its order related to the non-adjudication of ground no.7 of the Revenue's appeal for the assessment year 2011-12. The Tribunal acknowledged the submission made by the Ld. DR that ground no.7 had not been adjudicated in the previous order and that it was essential for the Tribunal to consider this ground. The Ld. AR representing the Assessee did not contest the DR's submission and agreed that the Tribunal should recall the decision for the limited purpose of adjudicating ground no.7. After hearing the arguments from both parties, the Tribunal concluded that it had indeed committed a mistake by not adjudicating ground no.7 in its previous order. Therefore, the Tribunal deemed it appropriate to recall the decision solely for the purpose of adjudicating ground no.7 of the Revenue's appeal. Consequently, the miscellaneous petition filed by the Revenue seeking rectification was allowed by the Tribunal. The order was pronounced in the open court on December 26, 2017.