1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
Just a moment...
1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
<h1>Tribunal Orders Fresh Hearing for Rectification of Mistake in Appeals</h1> The Tribunal acknowledged a mistake in not considering all contentions in the final order and decided to rectify it. Due to retired Members who initially ... Rectification of mistake - contention of the Ld. Counsel for the applicant is that the matter was heard on 03.11.2016 and order was reserved - Held that:- Some of the contentions have not been considered by this Tribunal while passing the final order. In that circumstance, there is a mistake apparent on record which is required to be rectified - ROM Application allowed. Issues: Rectification of Mistake in Tribunal's OrderAnalysis:The case involved the applicant filing applications for Rectification of Mistake in the order passed by the Tribunal. The applicant argued that although the matter was heard, the final order did not consider all the contentions presented during the hearing. The applicant claimed that there was a mistake apparent on record and requested a fresh hearing since the Members who initially heard the appeals had retired.On the other hand, the respondent opposed the applicant's contention, stating that all arguments were duly recorded in the order issued by the Tribunal. The respondent argued that re-hearing the matter would amount to reviewing the Tribunal's order, which is impermissible in law.After hearing both parties and reviewing the written submissions and arguments, the Tribunal found that some contentions had indeed not been considered in the final order. Due to this, the Tribunal acknowledged a mistake apparent on record and decided to rectify it. Additionally, considering that the Members who initially heard the appeals had retired, the Tribunal referred to a decision by the Hon'ble High Court of Bombay and deemed it in the interest of justice to relist the matter for a fresh hearing. Consequently, the Tribunal allowed the applications for Rectification of Mistake and directed the registry to schedule both appeals for final disposal in due course.