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RAJIV SHAKDHER, GIRISH KATHPALIA
Commissioner of Income Tax (international Taxation)-2 – Appellant
Versus
Heidrick And Struggles Inc. – Respondent
JUDGMENT
[Physical Hearing/Hybrid Hearing (as per request)]
Rajiv Shakdher, J. (Oral)
CM Appl.37204/2023 [Application filed on behalf of the appellant/revenue seeking condonation of delay of 180 days re-filing the appeal]
1. This is an application moved on behalf of the appellant/revenue, seeking condonation of delay in re-filing the appeal.
2. According to the appellant/revenue, there is a delay of 180 days.
3. Mr Rohit Tiwari, who appears on behalf of the respondent/assessee, does not oppose the prayer made in the application.
4. Accordingly, the delay is condoned.
4.1. The application is disposed of, in the aforesaid terms.
ITA 396/2023
5. This appeal concerns Assessment Year (AY) 2018-19.
6. Via this appeal, challenge is laid to the order dated 26.08.2022 passed by the the Income Tax Appellate Tribunal [in short, "Tribunal"].
7. According to Mr Sanjay Kumar, learned senior standing counsel, who appears on behalf of the appellant/revenue, the short issue which arises for our consideration is: Whether the Tribunal could have overturned the view taken by the Commissioner of Income Tax (Appeals) [in short, "CIT(A)"] and the Assessing Officer (AO), that the rectification which th
The duty of tax authorities to assist taxpayers in claiming reliefs and benefits, and the erroneous rejection of rectification applications.
The court affirmed the power of the Tribunal to rectify its mistake and recall the order under the relevant provisions of the Income Tax Act and the Tribunal Rules.
No substantial question of law arose for consideration in the case.
Rectification under the Income Tax Act is confined to mistakes apparent from the record and not mere discrepancies in legal opinions.
The court has the discretion to condone delay in re-filing appeals and may rely on previous decisions to close appeals.
The circulars issued by CBDT at the relevant time are binding on the appellant/revenue, and the Tribunal's decision was based on the circular in force at the time.
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