2015 (7) TMI 1209

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....fore us, ld. D.R reiterated the submissions made in M.A. and further submitted that M.A. No. 197 & 198/A/2013 were dismissed by the Coordinate Bench vide order dated 26.09.2014 for the reason that the Sr. D.R. was unable to point out as to what were the arguments or points which was argued before the Tribunal at the time of hearing of the appeal and on which no finding was recorded by the Tribunal. The ld. D.R. submitted that the facts were very much available to the Tribunal as per the Para-B,C,D & E of Annexure to the said M.A. and further submitted that even if Sr. D.R. had omitted to point out the facts which were mentioned in Para B,C,D &E of Annexure to the M.A, the Hon'ble Tribunal may have had to go through the record in terms of sa....

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....rt dated 21.10.2013 passed in Tax Appeal No. 367 of 2013 preferred by the Revenue. We find that Hon'ble High Court has directed that the remedy for the Revenue is to approach the Tribunal by way of proper application and request the Tribunal to give findings on all the points which are raised and argued in the appeal. The order of the Hon'ble jurisdictional High Court dated 21.10.2013 is reproduced hereinbelow for ready reference: "The points which are raised in this appeal though raised in the appeal before the tribunal, it seems, are not decided by the Tribunal. The learned counsel for the appellant submits that though the points were argued before the Tribunal, it has not given any findings on the said points. In our view, f....

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....time of hearing of the appeals of the Revenue, by the Tribunal. In these facts of the case, and in view of the fact that at the time of hearing of these MAs., the Revenue could not point out any argument which was made at the time of hearing of these appeals of the Revenue before the Tribunal, and on which it has been claimed by the Revenue that no findings were recorded by the Tribunal. Likewise there is no mention of any arguments on a point, which may have been argued before the Tribunal at the time of hearing of the appeals in the present M.As. preferred by the Tribunal. It is well settled that the Tribunal has no power to review its own order and it has limited jurisdiction to rectify any mistake in the order of the 'Tribunal, whic....