Tribunal recalls order in tax appeal, acknowledges mistake in appeal grounds, directs regular hearing. The Tribunal allowed the Miscellaneous Petition seeking the recall of its order in ITA No.585/Bang/2014 for assessment years 2005-06 to 2011-12. The order ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tribunal recalls order in tax appeal, acknowledges mistake in appeal grounds, directs regular hearing.
The Tribunal allowed the Miscellaneous Petition seeking the recall of its order in ITA No.585/Bang/2014 for assessment years 2005-06 to 2011-12. The order was recalled due to a mistake in disposing of the appeals, particularly regarding the assessment year 2011-12, where the grounds of appeal were related to additions made under section 143(3) and not the validity of proceedings under section 153A. The Tribunal acknowledged the error and directed a regular hearing for the appeal in ITA No.585/Bang/2014.
Issues: Seeking recall of the order of the Tribunal in ITA No.585/Bang/2014 for assessment years 2005-06 to 2011-12.
Analysis: The Miscellaneous Petition was filed by the assessee to recall the Tribunal's order concerning assessment years 2005-06 to 2011-12. The counsel for the assessee argued that a common ground challenging the validity of search and assumption of jurisdiction under section 153A of the Income-tax Act, 1961, was raised for the assessment years from 2005-06 to 2010-11. However, for the assessment year 2011-12, it was a regular assessment under section 143(3) with grounds against the additions made during the assessment. The Tribunal had disposed of the appeals for the assessment years 2005-06 to 2011-12, remanding the matter for assessment year 2011-12 to the CIT(A) to adjudicate on the validity of the assessment proceedings under section 153A, even though this ground did not apply to that year. Both the assessee's counsel and the Departmental Representative acknowledged this mistake.
Upon reviewing the grounds of appeal for assessment year 2011-12 in ITA No.585/Bang/2014, it was found that the grounds were related to the additions made in the assessment under section 143(3) and not the validity of proceedings under section 153A. Recognizing the mistake in the Tribunal's order, it was concluded that there was a need for rectification. Consequently, the Tribunal recalled the order only in ITA No.585/Bang/2014 dated 21/11/2014 and instructed the registry to schedule the appeal for a regular hearing.
In conclusion, the Miscellaneous Petition was allowed, and the order was pronounced in the open court on 23rd January 2015.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
