Tribunal allows rectification of mistake in order, schedules fresh hearing

The Tribunal allowed the Miscellaneous Application (MA) filed by the assessee seeking rectification of a mistake in the order dated 16.12.2015 regarding the cross appeal of parties for AY 2003-04. The Tribunal found that there was a mistake apparent in the order as the grounds of appeal raised by the assessee and the revenue were different, and the order did not discuss the revenue's grounds. Consequently, the order regarding the revenue's appeal was recalled, and the case was scheduled for a fresh hearing without the need for a new notice. The MA filed by the assessee was allowed, and the order was pronounced in open court on 16th February 2018.

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Issues: Rectification of mistake in the order dated 16.12.2015 regarding the cross appeal of parties for AY 2003-04.

Analysis:
1. The Miscellaneous Application (MA) was filed by the assessee seeking rectification of a mistake in the order dated 16.12.2015 where the Tribunal decided the cross appeal of the parties for the Assessment Year (AY) 2003-04. The applicant argued that the grounds of appeal raised by the parties were different, and the Tribunal, while dismissing the appeal of the assessee, allowed the revenue's appeal without discussing the grounds raised by the revenue. It was contended that there was a mistake apparent in the order that required rectification.

2. The Tribunal heard the arguments of the ld. AR of the assessee and the ld. DR for the Revenue. The AR reiterated the contentions made in the MA, while the DR for the Revenue admitted that there was no discussion about the grounds of appeal raised by the revenue.

3. After considering the submissions of both parties and reviewing the order passed on 16.12.2015, the Tribunal observed that the grounds of appeal raised by the assessee and the revenue were indeed different. It was noted that while the appeal of the assessee was dismissed regarding the denial of exemption, the appeal of the revenue was treated as allowed without a discussion on the grounds of appeal or the related facts. The Tribunal found that the non-consideration of the grounds of appeal and the related facts constituted a mistake apparent in the order. Consequently, the order regarding the appeal of the revenue for AY 2003-04 was recalled, and the case was scheduled for a fresh hearing on 05.04.2018 without the need for a new notice as the parties were informed during the court proceedings.

4. As a result, the MA filed by the assessee was allowed by the Tribunal, and the order was pronounced in the open court on 16th February 2018.

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