Tribunal dismisses petition to recall order under Income Tax Act; emphasizes need for timely presentation of documents.

The tribunal dismissed the assessee's Miscellaneous Petition seeking the recall of the tribunal order under section 254(2) of the Income Tax Act. The tribunal emphasized that documents not presented during the appeal hearing are not considered part of the record. It was clarified that the provision for recall under Tribunal Rules 1963 did not apply as the representative attended the hearing and could have requested an adjournment. The tribunal concluded that no apparent mistake existed in the order and dismissed the petition due to the absence of documentary evidences during the appeal hearing.

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Issues:
1. Recall of tribunal order based on documentary evidences not considered.
2. Additional grounds raised for recalling the tribunal order.
3. Consideration of documentary evidences in the appeal.
4. Applicability of Tribunal Rules 1963 in recalling tribunal order.
5. Availability of documentary evidences in the paper book.

Analysis:
1. The assessee filed a Miscellaneous Petition (M.P.) seeking the recall of the tribunal order, contending that the appeal was dismissed without considering documentary evidences. An additional M.P. was filed later, stating that the Stay Petition hearing granted early was the reason for not submitting the paper book containing necessary evidences. The tribunal was urged to recall the order under section 254(2) of the Income Tax Act.

2. During the hearing, the assessee's representative reiterated the contentions mentioned in the M.P. The representative submitted a paper book with relevant documents, including financial statements and property records. However, it was acknowledged that this paper book was not presented during the appeal hearing. The Revenue's representative argued that there was no apparent mistake in the tribunal order.

3. The tribunal analyzed the provisions of section 254(2) and Tribunal Rules, emphasizing that a recall is only permissible to rectify an apparent mistake, such as non-consideration of crucial facts or judgments. It was highlighted that documents not brought to the tribunal's attention during the hearing are not considered part of the record. The tribunal can recall an order if a party could not appear at the hearing due to a reasonable cause, which was not the case here.

4. The tribunal clarified that Rule 24 of the Tribunal Rules 1963, allowing a recall for non-appearance, was not applicable as the assessee's representative had attended the appeal hearing. The argument of insufficient time for filing the paper book was countered by stating that the party could have requested an adjournment, which was not done. The tribunal concluded that no apparent mistake was evident in the order.

5. Ultimately, the tribunal dismissed the assessee's M.P., emphasizing that the paper book with documentary evidences was not filed before or during the appeal hearing. The tribunal's decision was based on the oral submissions made during the hearing, as the documentary evidences were not officially presented. The tribunal found no merit in the recall request based on these grounds.

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