INCOME TAX ACT, 1961

Section 254(2)

Appeal (Tribunal) - Rectification under section 254(2) - No apparent mistake -

Assessee-company filed a miscellaneous petition and in the same, it was stated that Tribunal dismissed the appeal of the assessee based on hearing, and not on the basis of documentary evidences. It was further stated that the assessee filed a stay petition that was heard on 14-2-2020 and early hearing was granted instead of stay and the hearing was fixed on 27-2-2020 and thus, the assessee did not get sufficient time and therefore, it could not file the paper book which contained all required documentary evidences and appeal was dismissed on the basis that documentary evidences were not made available in support of the assessee's claim. Hence, the order passed by Tribunal should be recalled under section 254(2). Held: Assessee stated that Tribunal dismissed its appeal based on hearing, and not on the basis of documentary evidences. However, the assessee further stated that the documentary evidences were available in the paper book but the said paper book was not filed before the Tribunal because only 15 days were available after the hearing of stay petition in which early hearing was granted and thus, the assessee did not get opportunity to furnish the documentary evidences. Therefore, it was not the case of the assessee that documentary evidences were made available before the Tribunal and reference to such evidences was made in course of hearing of the appeal and in spite of that, the Tribunal had not considered such evidence. Hence, no apparent mistake could be pointed out in the order of Tribunal and accordingly, the miscellaneous petition filed by the assessee was dismissed.