Tribunal rectifies errors in order, recalls portions for fresh consideration. Limited scope of rectification emphasized.

The Tribunal partly allowed the Miscellaneous Applications seeking rectification of mistakes in the order dated 09.11.17. Certain portions of the order were recalled for fresh consideration by the regular bench, emphasizing that this action would not prejudice the revenue's interest. The decision was based on the limited scope of rectification under section 254(2) and the principle that the power to rectify is for correcting obvious mistakes, not for re-hearing the case on merit. The Tribunal's order was pronounced on 18th May 2018.

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Issues:
Rectification of mistakes in the order dated 09.11.17 passed by the Hon'ble Tribunal regarding ITA No. 2920, 2415, 2417, 2418 & 2419/Mum/2015.

Detailed Analysis:
1. The applicant moved five Miscellaneous Applications seeking rectification of mistakes in the order. The AR for the assessee argued that errors in the order adversely affected justice and pointed out mistakes in the application. The main contention was that no incriminating evidence was found for additions under section 153A, which is mandatory. The AR highlighted that the issue regarding section 153A was pressed before the CIT(A) and the Tribunal, contrary to the Tribunal's mention that it was not pressed.

2. The DR for the revenue opposed the applications, stating that there were no apparent errors in the record, and the Tribunal had considered all grounds on merit. The DR argued that the grounds raised by the assessee were misconceived, and there were no errors to rectify. The Tribunal noted that the order passed previously was well-reasoned and detailed, and the power to rectify under section 254(2) is limited to correcting obvious and patent mistakes.

3. The Tribunal referred to legal precedents to emphasize that the power of rectification is restricted to rectifying mistakes apparent from the record, not for re-hearing the case on merit. The scope of application of section 254(2) is limited, and recalling an order in its entirety is not permissible. The Tribunal cited judgments to support the view that if all relevant material is considered and no irrelevant material is taken into account, the decision of the Tribunal should not be interfered with unless it is perverse.

4. The Tribunal analyzed the grounds raised by the assessee in the applications and found that while some grounds were mis-conceived and dismissed, others related to recalling the orders passed. After considering the facts, the Tribunal decided to allow the recall of certain portions of the order dated 09.11.17 for further consideration. The Tribunal emphasized that restoring these grounds for fresh consideration would not prejudice the revenue's interest.

5. In conclusion, the Tribunal partly allowed the Miscellaneous Applications filed by the applicant, recalling certain portions of the order for fresh consideration by the regular bench. The order was pronounced on 18th May 2018.

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