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Tribunal Dismisses Revenue's Application Seeking Rectification. The Tribunal dismissed the Miscellaneous Application (MA) filed by the revenue seeking rectification in the order dated 20.12.2017 for AY 2009-10, based ...
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The Tribunal dismissed the Miscellaneous Application (MA) filed by the revenue seeking rectification in the order dated 20.12.2017 for AY 2009-10, based on the pending appeal of revenue vide ITA No. 5132/Mum/2017. Despite the revenue's contentions, the Tribunal found that the appeal filed by the assessee had been dismissed without granting any relief, and the attempt to seek revival through the MA was beyond the scope of section 254(2) of the Act. Therefore, the Tribunal upheld its original decision and dismissed the MA filed by the revenue on 05.07.2019.
Issues: Rectification in the order dated 20.12.2017 for AY 2009-10 based on pending appeal of revenue vide ITA No. 5132/Mum/2017.
Analysis: The Miscellaneous Application (MA) was filed by the revenue seeking rectification in the order dated 20.12.2017 for AY 2009-10. The revenue contended that the Tribunal's order was contrary in law and on merits in the light of the pending appeal of revenue vide ITA No. 5132/Mum/2017. The ld. DR for the revenue made submissions on the contents of the Miscellaneous Application. None appeared on behalf of the assessee despite multiple notices being sent. The Tribunal decided to hear the submission of the ld. DR for the revenue and make a decision based on the record.
Upon careful consideration of the submission of the ld. DR for the revenue and a thorough perusal of the record, it was noted that the appeal filed by the assessee had been dismissed without granting any relief. It was further observed that during the appeal hearing, no information regarding the pendency of the revenue's appeal was brought to the Tribunal's notice. Despite this, the Tribunal, based on the available material, dismissed the revenue's appeal. The revenue's attempt to seek revival of the order through the Miscellaneous Application was deemed beyond the scope of section 254(2) of the Act.
Consequently, the Tribunal dismissed the MA filed by the revenue. The order was pronounced in the open court on 05.07.2019.
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