The Tax Publishers2021 TaxPub(DT) 0001 (Del-Trib)


Section 254(1)

There cannot be any second miscellaneous application against the order passed by Tribunal on an earlier miscellaneous application as the same is not permissible in law.

Rectification of mistake under section 254 - Miscellaneous application in respect of detailed order already passed in earlier miscellaneous application - -

Arising out of scrutiny assessment under section 143(3), the AO had passed a rectification order which was contested favourably before CIT(A) by the assessee. Aggreived, revenue went in appeal on this to ITAT who dismissed the case citing that the tax effect was below the appellate threshold. On this, the revenue moved a Miscellaneous Application (MA) which was also dismissed by ITAT holding that the revenue failed to point out the error in the order dismissing the appeal. On this dismissed MA, revenue again applied for a MA holding that there were certain audit objections which is why the appeal should not have been dismissed in the first place and it fell in the exception for admittance of appeal, irrespective of threshold of tax impact. Held: The instant Miscellaneous Application was filed in respect of the Order, dated 07-2-2018 passed in Misc. Application No. 174/Del/2017 which was dismissed as time-barred after giving detailed reasoning thereafter. The appeal was decided ex-parte due to non-appearance of the assessee and the Tribunal had also not decided the appeal on merit. When the assessee filed the MA, the Tribunal dismissed the same as barred by limitation. This being a scrutiny assessment to call for a MA on an audit objection itself was incorrect, besides the fact that no MA on MA would generally be permissible.


FAVOUR : Against the assessee

A.Y. : 2008-09



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