Tribunal dismisses Department's applications seeking rectification of errors in order

The Tribunal dismissed the Department's Misc. Applications seeking rectification of alleged mistakes in the Tribunal's order, emphasizing that rectification is only permissible for obvious errors. The Tribunal held that introducing new facts for review is not allowed under the Income Tax Act, as the Tribunal lacks the power to reconsider its own order. Despite the Department's arguments, no overlooked facts or errors were identified. Consequently, the Tribunal found no merit in the Department's claims and dismissed the applications on 06.10.2020.

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Issues involved:
Department seeking rectification of mistakes in the Tribunal's common order dated 12.07.2019 in various cases.

Analysis:
The Department filed Misc. Applications to contest cases afresh due to alleged mistakes in the Tribunal's order. The Department claimed the Tribunal erred by not considering additional facts and evidence. However, the Tribunal found no mistake apparent on record. The Department sought to review the order by introducing new facts, which is impermissible under section 254(2) of the Income Tax Act, as the Tribunal lacks the power to review its own order. Citing legal precedent, the Tribunal emphasized that rectification can only be made for obvious and patent mistakes, not those requiring lengthy arguments or reasoning. The failure to consider an argument does not constitute an error apparent on the record. Despite the Department's contentions, they failed to identify any fact or argument overlooked by the Tribunal in its order.

Therefore, based on the legal position and observations, the Tribunal dismissed the Department's applications on 06.10.2020, as no merit was found in the claims made by the Department.

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