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of <h1>Tax Appeal Reopened: Tribunal Identifies Record Mistake, Directs Rehearing of Unresolved Ground No.4 Under Section 254(2)</h1> <h3>Atotech India Pvt. Ltd Versus ACIT Circle-II Gurgaon</h3> Atotech India Pvt. Ltd Versus ACIT Circle-II Gurgaon - TMI Summary:In Miscellaneous Application filed by the assessee seeking rectification under section 254(2) of the Income Tax Act, ITAT Delhi observed that Ground No.4 and its sub grounds raised in Appeal No. 6571/DEL/2016 for A.Y. 2012-13 were reproduced but 'not adjudicated' in the Tribunal's order dated 11.05.2018. The Tribunal held that such non-adjudication constitutes a 'mistake apparent from record' warranting recall of the order. Accordingly, the order was recalled 'for a limited purpose of adjudicating Ground No.4 and sub grounds,' and the Registry was directed to list the appeal for hearing. The Miscellaneous Application was allowed.
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