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| The Tax Publishers2020 TaxPub(DT) 2127 (Pune-Trib) INCOME TAX ACT, 1961
Section 254
Where assessee filed Miscellaneous Application against order of Tribunal pleading that order was passed ex-parte and assessee did not have an opportunity to put up its case, it was held that in guise of rectification, assessee was seeking review of order of Tribunal, which was beyond the scope of powers as envisaged under section 254(2).
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Appeal (Tribunal) - Rectification of mistake - Assessee contended that order was ex-parte without letting assessee to put up its case -
Miscellaneous Application was filed by assessee under section 254(2) of the Income Tax Act, 1961 seeking reviewing of order of Tribunal pleading that order was passed ex-parte and assessee did not have an opportunity to put up its case. Held: Power for rectification under section 254(2) can be exercised only when mistake, which is sought to be rectified, is an obvious and patent mistake, which is apparent from the record and not a mistake, which is required to be established by arguments and long drawn process of reasoning on points, on which there may conceivably be two opinions. Scope of section 254(2) is limited to rectification of mistake apparent from record itself and not rectification in error of judgment. In the guise of rectification, assessee was seeking review of order of Tribunal, which was beyond the scope of powers as envisaged under section 254(2).
Followed:CIT v. Ramesh Electric And Trading Co. (1993) 203 ITR 497 (Bom) : 1993 TaxPub(DT) 0847 (Bom-HC)
REFERRED :
FAVOUR : Against the assessee
A.Y. :
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