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<h1>Tribunal grants Revenue's applications under s.254(2) to address NAA and infrastructure charges</h1> The Revenue filed three miscellaneous applications under s.254(2) of the Act to recall the Tribunal's order. The Tribunal granted the applications solely ... Rectification application - MA Filed by the Revenue u/s 254(2) against the Tribunal order non deciding issues - HELD THAT:- First issue of interest on unpaid lease charges is considered and decided by Hon'ble ITAT . Similarly, the second issue allowance of lease rent is also considered decided by Hon'ble ITAT. Allowance of NAA charges - contention the Department is correct as the said issue has not been decided by ITAT in the above order, and hence, the MA of the Department is allowed and order is to be re-called only to decide this ground no. 3 regarding NAA charges. Issues Involved:- Three miscellaneous applications filed by the Revenue under s.254(2) of the Act against the Tribunal order dated 30.04.2019 to recall the impugned order.Analysis:MA No. 338/2019 A.Y. 2011-12:- The Department raised issues regarding interest on unpaid lease charges, allowance of lease rent, and NAA charges payment.- The Tribunal had already decided on interest on unpaid lease charges and allowance of lease rent. However, the issue of NAA charges payment remained unresolved.- The Tribunal acknowledged the correctness of the Department's contention regarding the NAA charges issue and allowed the MA to recall the order solely for deciding this specific issue.- The MA was allowed only concerning the NAA charges issue.MA No. 339/2019 A.Y. 2012-13:- Similar to the previous case, the Department raised issues related to interest on unpaid lease charges, allowance of lease rent, and NAA charges payment.- The Tribunal had addressed the first two issues but had not decided on the NAA charges payment issue.- The Tribunal agreed with the Department's argument about the NAA charges issue and permitted the MA to recall the order solely for resolving this particular issue.- The MA was allowed only concerning the NAA charges issue.MA No. 340/2019 A.Y. 2010-11:- The Department brought up issues regarding interest on unpaid lease charges, allowance of lease rent, NAA charges payment, and infrastructure upgradation charges.- The Tribunal had resolved the first two issues but had not addressed the NAA charges payment and infrastructure upgradation charges.- The Tribunal concurred with the Department's position on the NAA charges payment and infrastructure upgradation charges issues, allowing the MA to recall the order solely for deciding these two specific issues.- The MA was allowed only concerning the NAA charges payment and infrastructure upgradation charges issues.In conclusion, all three miscellaneous applications filed by the Revenue were allowed to the extent mentioned above, and the order was pronounced in open court on 26/07/2022.
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