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Judgment
O R D E R
PER MANISH AGARWAL, AM:
The present Miscellaneous Application is filed by the assessee seeking rectification in the order of Co-ordinate Bench dated 05.12.2025 passed in ITA No.5226/Del/2024 for AY 2017-18.
The assessee in the misc. application filed has stated that Bench the legal grounds raised by the assessee were not adjudicated. Thus it is a mistake apparent from records and requested to rectify the order to the extent the legal grounds of appeal be adjudicated.
On the other hand, ld. Sr. DR has stated that no such grounds were ever raised by the assessee which fact is verifiable from the appeal memo where grounds of appeal are appearing. He prayed accordingly.
Heard the parties and perused the materials available on record. It is observed that in present application, assessee has stated that certain legal grounds were orally taken before the Bench and the same were not adjudicated. From the records, it is observed that no oral prayer was made by the assessee under Rule 27 of the ITAT Rules, 1963, raising any legal grounds of appeal which were decided against it by the ld. CIT(A) nor any written request to this effect was made. Before us, ld. AR placed the copy of one judgment in support of the legal ground however, such judgement was also not available in the records. As there was no oral or written request of the assessee U/R Rule 27 of the ITAT Rules, 1962, we find no mistaken apparent from record in the order of the Co-ordinate Bench dated 05.12.2025 and, therefore, we are not inclined to entertain present Misc. application filed by the assessee.
In the result, the Miscellaneous Application filed by the Assessee is dismissed.