Rectification proceedings cannot rely on new facts beyond the appellate record; the issue was answered for the assessee.

Rectification proceedings could not be used to consider facts that were not already before the Tribunal in the appeal; the rectification order only corrected an error in the factual position and did not bring in any new material. As no fresh facts were introduced, the referred question became academic. The issue was answered in the negative, in favour of the assessee and against the Revenue.

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Issues: Whether, while disposing of rectification proceedings, the Tribunal could take into consideration facts which it had not considered while hearing the appeal.

Analysis: The rectification order showed that the Tribunal corrected an error in the factual position but did not introduce any new facts that were unavailable at the appellate stage. The question referred had therefore become academic, as the rectification proceedings did not involve consideration of material beyond what was before the Tribunal in the appeal.

Conclusion: The question was answered in the negative in favour of the assessee and against the Revenue.

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