Court upholds ITAT's decision to recall order for hearing on additional grounds, rejecting petitioner's argument. The Court upheld the ITAT's decision to recall its earlier order for hearing on additional grounds, rejecting the petitioner's argument that the recall ...
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Court upholds ITAT's decision to recall order for hearing on additional grounds, rejecting petitioner's argument.
The Court upheld the ITAT's decision to recall its earlier order for hearing on additional grounds, rejecting the petitioner's argument that the recall was limited to admission on additional grounds and not the genuineness of the agreement. The Court found no reason to interfere, noting that the ITAT had recalled the order to address all additional grounds raised. The Tribunal rectified the mistake of not mentioning the additional grounds in the earlier order in the interest of justice. Consequently, the Court dismissed the writ petition, concluding that no interference was warranted.
Issues: Challenge to ITAT order recalling earlier order for hearing on additional grounds.
Analysis: The petitioner challenged the order passed by the ITAT, Jaipur, dated 08.03.2017, where the ITAT recalled its earlier order dated 27.04.2016 to hear on additional grounds. The petitioner argued that the recall was only related to admission on additional grounds and not to the genuineness of the agreement. The petitioner contended that the additional grounds in the recalling order would only pertain to the first additional ground. However, the Court, after hearing the counsel, found no reason to interfere with the ITAT's order. It was noted that the ITAT had recalled its earlier order to the extent of additional grounds, which included both grounds.
The Tribunal's noting mentioned that there was no mention of the additional grounds in the earlier order, even though the grounds were raised before the Bench. The Tribunal, considering the facts and in the interest of justice, recalled its order dated 27.04.2016 for the admission of additional grounds. The Tribunal acknowledged the mistake in not mentioning the additional grounds and rectified it by disposing of the application accordingly. Based on the Tribunal's actions and the circumstances, the Court concluded that no interference was necessary, and thus, dismissed the writ petition.
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