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Appellate Tribunal recalls order for fresh hearing after disagreement among Members The Appellate Tribunal ITAT MUMBAI considered a miscellaneous application for the recall of an order due to alleged incorrect facts. A difference of ...
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Appellate Tribunal recalls order for fresh hearing after disagreement among Members
The Appellate Tribunal ITAT MUMBAI considered a miscellaneous application for the recall of an order due to alleged incorrect facts. A difference of opinion arose between the Members of the Division Bench, leading to the matter being referred to a Third Member. The Third Member concluded that the order should be recalled for de novo adjudication. The Tribunal, based on the majority decision, recalled the order and scheduled the appeal for fresh hearing.
Issues involved: Application for recall of order based on incorrect facts leading to difference of opinion between Members of Division Bench, whether order can be recalled for fresh adjudication u/s 254(2).
Summary: The Appellate Tribunal ITAT MUMBAI considered a miscellaneous application for the recall of an order dated 30.05.2012 due to alleged incorrect facts. A difference of opinion arose between the Members of the Division Bench regarding the need for a recall, leading to the matter being referred to a Third Member.
The Accountant Member opined that there was no mistake apparent in the decision as the penalty levy was based on proper reasoning. However, the second Member believed that the order did not reflect the correct facts, indicating a mistake apparent from the record warranting a recall.
The questions referred to the Third Member included whether the factual errors would impact the Tribunal's decision and if the order could be recalled for fresh adjudication u/s 254(2) where debatable issues cannot be considered.
The Third Member reframed the question to determine if the order passed u/s 254(1) could be recalled for fresh decision u/s 254(2). The Third Member concluded that the order should be recalled for de novo adjudication.
Ultimately, the Tribunal, based on the majority decision, recalled the order dated 30.05.2012 and scheduled the appeal for fresh hearing on 18.03.2014. The Registry was directed to inform the parties about the new hearing date. The order was pronounced in the open court on 8th November 2013.
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