Non-mention in order does not mean that submission not considered

[bpagrawal]

Non-mention in order does not mean that submission not considered

Now, the assessee's grievance in the present application is that the submissions of the assessee before the Ld. CIT (A) are contained in para 2.7 at page 3 of the CIT (A)'s order and not in para 3 (at page 4) thereof; and that this is a typographical mistake. However, as discussed above, this is not the case. To reiterate, in the second sentence of para 10 of our order, we have not mentioned the contentions of the assessee before the CIT (A). Rather, what we have observed is that in para 3 of the CIT (A)'s order, the Ld. CIT (A) has taken note of the assessee's contentions. That being so, there is no typographical error in the portion of our order which has been called in question by the assessee.

9. Even otherwise, the assessee's appeal was allowed and so, non-mention in our order all the assessee's submissions before the Ld. CIT (A) would not amount to leading to an inference that such submissions as made before the Ld. CIT (A), were not taken into consideration by us. On this score too, no error apparent from record has occurred in our order.
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH : F : NEW DELHI


Shri Kaushal Sethi,


Vs.

Income Tax Officer,
//http://www.lawweb.in/2012/12/non-mention-in-order-does-not-mean-that.html