Tribunal rectifies errors in order through appellant's Miscellaneous Application The Tribunal rectified apparent mistakes in its order in response to a Miscellaneous Application filed by the appellant. The errors included misstating ...
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 rectifies errors in order through appellant's Miscellaneous Application
The Tribunal rectified apparent mistakes in its order in response to a Miscellaneous Application filed by the appellant. The errors included misstating the appearance of the appellant's representative and inaccuracies in the order's reference to the previous decision. The Tribunal acknowledged these errors, recalled the order, and scheduled further proceedings. The appellant's Miscellaneous Application was allowed, and the rectification sought was accepted, resolving the issues raised.
Issues: Rectification of Tribunal's Order due to apparent mistakes and errors.
Analysis: 1. The appellant filed a Miscellaneous Application against the Tribunal's order in ITA No.108/Gau/2017 for the assessment year 2012-13. The appellant's representative, Shri Ashok Kr. Agarwala, argued that the Tribunal's observation of non-appearance by the assessee was erroneous as he had indeed appeared on 28th July 2017. Additionally, there was a discrepancy in the order as it incorrectly stated that the appeal was against the order of the Ld. CIT(A)-Shilling dated 11.11.2017, whereas it should have been against the order of the Ld. CIT(A)-1, Guwahati dated 11.01.2017. The Tribunal acknowledged these mistakes and rectified the order accordingly.
2. The Tribunal recognized the mistake apparent on the record regarding the appearance of Shri Ashok Kr. Agarwala on behalf of the assessee on 28th July 2017, contrary to the earlier observation of non-appearance. In light of this, the Tribunal decided to recall the impugned order in ITA No.108/Gau/2017 for the assessment year 2012-13 and directed the Registry to schedule the case for further proceedings on 07.10.2021. The Tribunal allowed the Miscellaneous Application of the assessee, thereby rectifying the errors in the order.
3. The judgment concluded with the declaration that the Miscellaneous Application of the assessee was allowed, signifying the acceptance of the rectification sought by the appellant. The order was pronounced in the open court on 1st October 2021, marking the resolution of the issues raised by the appellant regarding the errors and mistakes in the Tribunal's original order.
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 
