INCOME TAX ACT, 1961

Section 254(2)

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

Assessee-company filed an appeal before Tribunal raising certain grounds. Out of said grounds, some grounds were dismissed by the Tribunal alleging that no argument was advanced by the assessee about those grounds and accordingly, the Tribunal inferred that those grounds were not pressed and the same were dismissed as not pressed. Aggrieved, assessee filed a miscellaneous petition contending that the Tribunal was not correct in saying that no argument was advanced by the assessee regarding those grounds and it was an apparent mistake, which should be rectified under section 254(2). Held: On examination of log book on date of hearing of appeal and paper book submitted by assessee, it was found that there was no noting in the log book and the paper book about any arguments regarding the disputed grounds. Further, although contention was raised that the Tribunal was not correct in saying that no argument was advanced by the assessee in respect of the impugned grounds but no evidence had been furnished in that regard. In view of the fact that neither the log book nor the paper book and in absence of any evidence being filed by the assessee establishing that arguments were in fact raised by it regarding impugned grounds in course of hearing of the appeal, there was no merit in the miscellaneous petition filed by the assessee. Hence, the miscellaneous petition was dismissed.

REFERRED :

FAVOUR : Against the assessee.

A.Y. :

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