Tribunal allows rectification request, recalls appeal for further adjudication. The Tribunal allowed the Miscellaneous Application filed by the assessee seeking rectification of mistakes apparent from the record in the order dated ...
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Tribunal allows rectification request, recalls appeal for further adjudication.
The Tribunal allowed the Miscellaneous Application filed by the assessee seeking rectification of mistakes apparent from the record in the order dated 28/02/2017. Ground Nos. 5, 6 & 7 raised in the appeal were to be adjudicated on their merits by recalling the previous order. The appeal was thus recalled and scheduled for a hearing on 10/09/2018, as agreed by both parties, obviating the need for a separate notice. The decision was pronounced in open court on 10th August 2018.
Issues involved: Rectification of mistakes apparent from the record in the order of the Tribunal dated 28/02/2017 in ITA No. 229//Hyd/2017.
Analysis: The Miscellaneous Application was filed by the assessee seeking rectification of mistakes apparent from the record in the Tribunal's order. The appellant contended that certain crucial grounds of appeal were dismissed by the Tribunal as not pressed, which was incorrect as per the appellant's submission during the hearing. The appellant argued that the grounds were essential for deciding the issue, especially if other grounds based on law were not allowed. The appellant also highlighted the details of the sale of property and the actual sale consideration received, which was higher than the Stamp Duty Value under Section 50C. The appellant requested the Tribunal to rectify the mistake apparent from the record.
The ld. AR of the assessee urged that the rectification of mistakes apparent from the record should be considered by recalling the previous order. On the contrary, the ld. DR objected to the submission, stating that there was no mistake apparent on the record and supported the adjudication on merits. After considering the rival submissions and examining the material on record, the Tribunal found that ground Nos. 5, 6 & 7 raised in the appeal needed to be adjudicated on their merits by recalling the previous order. Consequently, the appeal was recalled and fixed for a hearing on 10/09/2018, a date agreed upon by both counsels, eliminating the need for a separate notice of hearing. As a result, the Miscellaneous Application filed by the assessee was allowed, and the decision was pronounced in the open court on 10th August 2018.
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