Agilent Technologies (International) Private Limited v. Deputy Commissioner Of Income Tax Circle-I(I), Gurgaon

$~6 * IN THE HIGH COURT OF DELHI AT NEW DELHI+ W.P.(C) 10945/2018 AGILENT TECHNOLOGIES (INTERNATIONAL) PRIVATE LIMITED ..... Petitioner Through: Mr. Kamal Sawhney, Advocate. versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-I(I), GURGAON ..... Respondent ..... Respondent Through: Mr. Asheesh Jain, Sr. Standing Counsel for Income Tax Department. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA O R D E R% 12.10.2018 Issue notice. Mr. Asheesh Jain, Sr. Standing Counsel for respondent appears on advance notice. With the consent of the parties, the petition is heard finally. The writ petitioner’s grievance is that when its application for stay was listed along with appeal (ITA 6562/Del./17), the Income Tax Appellate Tribunal (hereafter ‘ITAT’) was of the opinion that the all the contentions were dealt with and consequently disposed of the application moved by the petitioner for rectification on the ground that the fourth issue in the appeal (overdue receivable have not been considered or addressed in the final appellate order) was not accepted and the application seeking rectification was rejected by the impugned order of 05.06.2018. We have considered the materials on record, which include the copy of the appeal to the ITAT as well as the synopses of arguments –clearly mentioning the issue concerned arrayed in para 4.1 to 4.4 (of the memo of appeal). In these circumstances, we are of the opinion that the ITAT should apply its mind and render findings on these grounds after hearing the parties in accordance with law. The writ petition is accordingly allowed. The matter is remitted to the ITAT for fresh decision on the issue. Order dasti. S. RAVINDRA BHAT, J OCTOBER 12, 2018 nn A. K. CHAWLA, J