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Tribunal recalls order, schedules new hearing to correct mistake, upholding natural justice and fairness. The Tribunal acknowledged a mistake apparent on fact in its order dated 30/10/2018 regarding appeal No.16/LKW/2018, leading to discrepancies in the origin ...
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Tribunal recalls order, schedules new hearing to correct mistake, upholding natural justice and fairness.
The Tribunal acknowledged a mistake apparent on fact in its order dated 30/10/2018 regarding appeal No.16/LKW/2018, leading to discrepancies in the origin and content of the appeal. Consequently, the Tribunal decided to recall the order and schedule a fresh hearing for both appeals filed by the assessee separately. This decision aims to uphold principles of natural justice and procedural fairness, ensuring that each appeal is heard and decided correctly.
Issues: 1. Mistake apparent on fact in the order of the Tribunal dated 30/10/2018 regarding the appeal No.16/LKW/2018. 2. Request for recalling the order and hearing both appeals filed by the assessee separately.
Analysis:
Issue 1: Mistake apparent on fact in the order of the Tribunal dated 30/10/2018 regarding appeal No.16/LKW/2018
The Miscellaneous Application filed by the assessee is based on discrepancies found in the Tribunal's order dated 30/10/2018 in relation to appeal No.16/LKW/2018. The application highlights the error in mentioning the origin of the appeal, incorrectly stating it emanated from the order of the CIT(A), Faizabad, whereas it actually stemmed from the order of the CIT(A)-4, Lucknow. Additionally, the facts and decisions mentioned in the order do not correspond to the appeal filed under section 271C in ITA No. 16/LKW/2018 for the penalty levied for the assessment year 2015-16. The application points out that the Authorized Representative argued the matter pertaining to a different appeal, i.e., ITA No. 512/LKW/2018, which was related to the order passed under section 143(3) for the assessment year 2011-12. The application requests the order to be recalled to rectify these discrepancies.
Issue 2: Request for recalling the order and hearing both appeals filed by the assessee separately
Upon perusing the grounds in the Miscellaneous Application and the corrigendum filed by the assessee, the Tribunal acknowledges the mistake apparent on fact in the order dated 30/10/2018. In the interest of justice, the Tribunal decides to recall the order of appeal No.16/LKW/2018 and directs the Registry to schedule a fresh hearing for the appeal. Consequently, the Miscellaneous Application of the assessee is allowed, and the order is pronounced in the open Court on 30/11/2018, ensuring that both appeals filed by the assessee, i.e., ITA No. 16/LKW/2018 and ITA No. 512/LKW/2018, will be heard and decided separately to uphold the principles of natural justice and procedural fairness.
This detailed analysis of the judgment from the Appellate Tribunal ITAT Lucknow highlights the issues raised by the assessee, the Tribunal's decision to recall the order, and the implications for the separate hearing of the appeals filed by the assessee to ensure procedural correctness and fairness in the legal proceedings.
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