Tribunal Corrects Error, Schedules New Hearing After Factual Mistake in Previous Dismissal Order.

The ITAT Raipur allowed the assessee's miscellaneous application, finding a factual error in its previous order dismissing the cross objection due to an alleged absence of a condonation application. The Tribunal acknowledged the mistake under Section 254(2) of the Act, recalled the prior order, and scheduled a new hearing without requiring additional notice.

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Issues involved: Rectification of mistake in the order passed by the Tribunal regarding condonation of delay in filing cross objection.

Summary:
The Appellate Tribunal ITAT Raipur, comprising of Shri Ravish Sood, Judicial Member, and Shri Arun Khodpia, Accountant Member, addressed a miscellaneous application filed by the assessee challenging the order passed in CO No.03/RPR/2022 arising from ITA No.230/RPR/2019. The assessee claimed that the Tribunal dismissed the application due to a perceived lack of condonation of delay, which the assessee argued was incorrect as they had submitted the condonation application along with the cross objection. The Authorized Representative for the assessee contended that the omission of considering the condonation application by the Tribunal was a mistake apparent from the record, making it eligible for rectification under Section 254(2) of the Act. The Departmental Representative did not contest this claim. After hearing both parties and reviewing the records, the Tribunal found that the observation made by the Tribunal regarding the absence of a condonation application with the cross objection was factually incorrect. Consequently, the Tribunal recalled the order in CO No.03/RPR/2022 and scheduled a new hearing date without the need for a separate notice. The miscellaneous application filed by the assessee was allowed based on these findings. The order was pronounced in open court on September 6th, 2023.

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