2026 (4) TMI 45

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.... 14.06.2017 passed in case No. 129/CIT(A)-2/2016-17, involving proceedings under section 143(3)/144C(3)(b) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). Case called twice. None appears at the assessee's behest. It is accordingly proceeded ex-parte. 2. This assessee's appeal raises the following substantive grounds: 1. Non-rectification of mistake apparent on record a) The learned Commissioner of Income-tax (Appeals) ['CIT(A)'] erred in holding that when an issue is decided by passing a speaking order, such order cannot be modified. b) The learned CIT(A) erred in holding that the Appellant had not indicated any mistake apparent from record in the order dated 14 June 2017 despite ....

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....rovides for application of rates as per DTAA or the relevant Finance Act whichever is beneficial to the assessee. d) The learned CIT(A) erred in not following the binding decision of the jurisdictional Honourable Income-tax Appellate Tribunal, Delhi in the case of OSRAM India Pvt. Ltd v. DCIT, CPC-TDS [ITA 4052/Del./2015] The Appellant craves leave to add, alter, amend or delete any or all the grounds of appeal on or before the date of hearing." 3. We next notice with the able assistance coming from the Revenue side that the assessee/appellant is aggrieved against the learned CIT(A)'s order dated 30th August, 2017 rejecting its section 154 rectification as devoid of merits. There does not appear to be much a dispute bet....