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INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH)
Shri Mahavir Singh, VP, Shri Amitabh Shukla, AM
Art Housing Finance (India) Limited – Appellant
Versus
DCIT, Circle 3(1) – Respondent
| Table of Content |
|---|
| 1. assessment of appeal and justification for miscellaneous application. (Para 1 , 2) |
| 2. determination of whether an apparent mistake exists. (Para 3 , 4 , 5) |
| 3. clarification of the power of rectification vs. review. (Para 6 , 7) |
ORDER
PER MAHAVIR SINGH, VP:
By way of this Miscellaneous Application assessee seeks recall of the order of this Tribunal passed in Assessee’s I.T.A. No. 7635/Del/2019 for AY 2016-17 vide order dated 09.07.2025. Ld. Counsel for the assessee reiterated the contentions made in the said Misc. Application, which read as under:-
2. On the other hand, Ld. DR for the Revenue stated that the Bench has passed a well-reasoned order after perusing the records available and rightly partly allowed the appeal of the Assessee. He further stated that Ld. Counsel for the Assessee did not establish any mistake apparent on record and by way of this Misc. Application only seeks review in the garb of rectification which is not permissible under the law. Therefore, the Misc. Application filed by the Assessee may be dismissed accordingly.
3. We have heard both the parties and perused the records available with us especially the Tribunal’s order dated 09.07.2025 passed
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