The Tax Publishers2020 TaxPub(DT) 5408 (Del-Trib)

IN THE ITAT, DELHI BENCH

SUCHITRA KAMBLE, J.M. & PRASHANT MAHARISHI, A.M.

Rakesh Aggarwal v. ITO

M.A. No. 249/Del/2020 (in I.T.A. No. 2461/Del/2019)

A.Y 2010-11

15 December, 2020

Applicant by: Anil Kumar Jain, CA

Respondent by: Bhagwati Charan, Sr. Departmental Representative

ORDER

Suchitra Kamble, J.M.

This Miscellaneous Application is filed by the assessee in ITA No. 2461/Del/2019 wherein the order of the Coordinate Bench passed on 15-5-2020 stated as under :--

'1. Your Honors have passed an Order, dated 15-5-2020 in ITA No. 2461/Del/2019 for assessment year 2010-11, as per annexure enclosed.

2. In the said appeal, the assessee has taken 10 grounds of appeal, which have been reproduced by the Hon'ble Tribunal in para-2 of the order.

3. That the order suffers from mistakes, which are apparent from record of the Hon'ble Tribunal, discussed in detail below and hence the need to rectify the same as may be required under the circumstances.

4. Mistakes in the order which are apparent from record :--

(a) In Para 10, the Hon'ble ITAT while deciding the ground of Appeal number 3, with regard to illegality of the assessment order as no valid notice under section 143(2) has been issued by the assessing officer, has held that 'from the perusal of the records, the learned Commissioner (Appeals) Authorised Representative could not point out that the notice was not duly served upon the assessee. In fact, the records shows that the notice was served to the assessee but the assessee could not attend the assessment proceedings which leads to passing of assessment order under section 144 of the Act. The reliance of case laws by the learned Authorised Representative will not help in the present case, as the assessee could not demonstrate that the notice was not served to him at his address mentioned in the records. Thus ground No. 3 is dismissed.'

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