Tribunal rejects petitions challenging CIT(A)'s order, bars second rectification request under Income Tax Act

The Tribunal dismissed the Miscellaneous Petition seeking restoration of the previous petition challenging the CIT(A)'s order, as well as the second Miscellaneous Petition for rectification. The Tribunal found no basis to interfere with its previous orders and held that a second application for rectification is not permissible under the Income Tax Act. Citing precedents, the Tribunal concluded that the second Miscellaneous Petition was not maintainable.

---

---

The assessee's Miscellaneous Petition seeking restoration of M.P. No. 47/Mds/2012 was dismissed. The Tribunal had earlier decided the appeal on merits and thereafter dismissed the first rectification petition after considering the grounds and authorities relied upon. The present petition sought a second rectification/restoration; the assessee failed to demonstrate any "mistake apparent from record" and effectively sought re-appreciation of evidence, which is impermissible. Independently, the second rectification/restoration is held not maintainable: relying on authoritative precedent, "an order rejecting the application for rectification under section 254(2) is not an order passed under section 254(1) and it cannot be rectified under section 254(2)." The Madras High Court similarly held that a "second application for rectification is not maintainable under the provisions of section 254." Consequently the Miscellaneous Petition was dismissed as not maintainable.

---