2001 (8) TMI 297

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....the Revenue in respect of the Tribunal's order dt. 20th Sept., 1999, passed in M.A. No. 43/Jp/98 whereby the order passed in IT(SS)A. No. 11(Jp)/97 on 29th June, 1988, was recalled considering the apparent mistake therein in not deciding the ground No. 34 raised by the assessee relating to the issue which was going to the root of the matter. The Revenue's plea is that there is no provision in law ....

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....vertently undecided, proceeded to recall its appellate order dt. 29th June,1998, passed in IT(SS)A. No. 11(Jp)/97. Accordingly the miscellaneous application filed by the assessee was allowed by the Tribunal vide its order dt. 20th Sept., 1999, in M.A. No. 43/(Jp)/98. Against this order, the Department preferred an appeal before the Hon'ble Rajasthan High Court which came up for hearing before the ....

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....ough raised, the procedure that would follow the discovery of such mistake is to recall the order and decide the case afresh or to decide that issue after affording an opportunity of hearing to parties concerned and pass a fresh order in the light of finding on such issue. The Hon'ble High Court also observed that the recalling of an order for correcting an apparent mistake in procedural aspect ca....

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....rectification of the very same order of the Tribunal dt. 20th Sept., 1999, and that too on the very same ground. In the case of CIT vs. Amritlal Bhogilal & Co. (1958) 34 ITR 130 (SC), the Hon'ble Supreme Court has held that as a result of the confirmation or affirmance of the decision of the Tribunal by the appellate authority, the original decision merges in the appellate decision and it is the a....