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of <h1>Tribunal denies applicant's plea for order rectification, citing lack of specific mistake. Review not allowed under S.254(2).</h1> The Tribunal rejected the applicant's plea for rectification/recall of its order for the assessment year 2008-09, citing that no specific mistake was ... Rectification/ Recall of order u/s 254(2) - The assessee seeks rectification/recall of the order of the Tribunal on its appeal for the A.Y. 2008-09 on the ground that certain mistakes apparent from record have crept into the same - any material omission or mistake on the part of the Tribunal in recording the contentions of learned Authorised Representative for the assessees before it cannot be found - It is neither expected nor practicable to expect an appellate authority to record all the contentions of the parties verbatim in the order of the Tribunal and it would be suffice and meet the ends of justice, if totality of the appellate order reflects the consideration of all the contentions urged by the parties before it. The contentions urged in the present application - the assessee is merely seeking a review of the order of the Tribunal, which is not possible in these proceedings under S.254(2) - the assessees by the present application is seeking a mere review of the earlier order of the Tribunal without pointing out any specific mistake therein - careful reading of the order of the Tribunal clearly reveals that all the contentions of the parties before it have been duly considered and findings have been given based on the material apparent from record – the present Miscellaneous Application of the assessee cannot be entertained – application decided against assessee. Issues:Rectification/recall of Tribunal's order under S.254(2) for assessment year 2008-09 based on alleged mistakes apparent from record.Analysis:The applicant sought rectification/recall of the Tribunal's order dated 10.10.2012 on appeal ITA No.363/Hyd/2012 for the assessment year 2008-09, claiming mistakes apparent from the record. The applicant contended that the CIT(A) had dismissed the appeal due to short-payment of tax on admitted income. The applicant argued that the tax payment was eventually made, curing the irregularity under S.249(4), and requested the Tribunal to grant relief by restoring the matter for fresh disposal. The applicant also highlighted subsequent payments made to meet the admitted tax and interest obligations. The applicant prayed for the order's recall and the appeal's restoration for fresh adjudication in accordance with the law.The Departmental Representative opposed the applicant's contentions, asserting that there was no mistake apparent from the record in the Tribunal's order. The Representative argued that the applicant was essentially seeking a review of the order under the guise of rectification, which was not permissible under S.254(2) proceedings. The Representative urged for the rejection of the applicant's application.Upon considering the submissions, the Tribunal found that the applicant was seeking a review of the previous order without pointing out any specific mistake. The Tribunal noted that all contentions were duly considered in the earlier order, and there was no material omission or mistake in recording the arguments. The Tribunal emphasized that an appellate authority is not required to record all contentions verbatim but to ensure the consideration of all arguments in the order. The Tribunal concluded that the applicant's plea for a review was not feasible under S.254(2) proceedings.The Tribunal highlighted that a similar application by the applicant had been previously rejected after detailed consideration. Citing legal precedents, the Tribunal stated that reiterating the same contentions in a subsequent application for rectification/recall was impermissible. The Tribunal referred to decisions by the Hon'ble Allahabad High Court and the Allahabad Bench of the Tribunal to support its position. Consequently, the Tribunal rejected the applicant's present application, stating that it lacked merit and could not be entertained, thereby upholding its earlier decision.In the final order pronounced on 12.7.2013, the Tribunal rejected all the Miscellaneous Applications of the applicant, thereby concluding the matter.
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