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    <title>2025 (8) TMI 1730 - ITAT DELHI</title>
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    <description>ITAT held there was no mistake apparent on record where the assessee&#039;s AR had argued Ground No.1 on jurisdiction and then proceeded to merits, since the ground was not withdrawn and a written synopsis contained submissions on it. The coordinate bench properly adjudicated and disposed of that ground; leaving it unanswered could prompt an MA. Consequently the tribunal found no error in the earlier order and dismissed the assessee&#039;s MA.</description>
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      <description>ITAT held there was no mistake apparent on record where the assessee&#039;s AR had argued Ground No.1 on jurisdiction and then proceeded to merits, since the ground was not withdrawn and a written synopsis contained submissions on it. The coordinate bench properly adjudicated and disposed of that ground; leaving it unanswered could prompt an MA. Consequently the tribunal found no error in the earlier order and dismissed the assessee&#039;s MA.</description>
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