Tribunal dismisses rectification applications for Assessment Years 2008-09 and 2012-13.

The Tribunal dismissed both Miscellaneous Applications seeking rectification of alleged mistakes in the orders dated 31.05.2019 for Assessment Years 2008-09 and 2012-13. The Tribunal found no merit in the rectification requests, stating that changing stances post-order was beyond the scope of rectification under section 254(2) of the Act. The applications were dismissed after considering submissions from both sides and reviewing the case records.

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Issues:
1. Rectification of alleged mistake in the order dated 31.05.2019 for Assessment Year 2008-09.
2. Rectification of alleged mistake in the order dated 31.05.2019 for Assessment Year 2012-13.

Issue 1: Rectification of alleged mistake in the order dated 31.05.2019 for Assessment Year 2008-09:

The assessee filed two Miscellaneous Applications seeking rectification of an alleged mistake in the order passed for Assessment Year 2008-09. The contention was that the date of payment mentioned in the order was incorrect, stating it as 14.02.2008 instead of the actual date, 31.01.2008. The assessee argued that the necessary payment for property acquisition was made on 31.01.2008, entitling them to interest allowance under section 24(b) from that date. However, the revenue's representative argued that there was no apparent mistake in the order. The Tribunal noted that the order was based on the submission of the assessee claiming payment on 14.02.2008, and changing this stance post-order was beyond the scope of rectification under section 254(2) of the Act. After considering submissions from both sides and reviewing the case record, the Tribunal dismissed the application, finding no merit in the rectification request.

Issue 2: Rectification of alleged mistake in the order dated 31.05.2019 for Assessment Year 2012-13:

In the Miscellaneous Application filed for Assessment Year 2012-13, the assessee contended that their appeal was dismissed due to failure to disclose the acquisition date of a share of property in earlier assessment years and lack of documentary evidence for interest capitalization in specific years. The assessee claimed to have submitted documentary evidence on 04.01.2019, filed in Tapal on 07.01.2019. During the hearing, the assessee's representative did not make any submissions, leading to no counter from the revenue's representative. The Tribunal observed that the order dated 31.05.2019 was based on the contention of the assessee regarding interest capitalization and material available on record. The Tribunal found that the submission and material from the Paper Book were already part of the appeal record, and seeking a review of the order was beyond the scope of rectification under section 254(2). Consequently, the Tribunal dismissed the application for Assessment Year 2012-13, as it lacked merit.

In conclusion, both Miscellaneous Applications filed by the assessee seeking rectification of alleged mistakes in the orders dated 31.05.2019 for Assessment Years 2008-09 and 2012-13 were dismissed by the Tribunal after considering the arguments presented by both parties and reviewing the case records.

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