2018 (11) TMI 1765

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....101/2017/CB, dated 17th April, 2017 disposing the Appeal Nos. C/633 & 1469/2005, C/937, 215 to 217/2007, are taken up together. 2. The first error, as per the application, is that the third line of the preamble enumerating the orders impugned in order Nos. A/94272-94273/2016/CB, dated 6th December, 2016 should read as - 'No. 232(Gr.VIIR)/2006(JNCH), dated 21-12-2006' instead of 'No. 323(Gr.VIIR)/2006 (JNCH), dated 21-12-2006' 3. The second error, as per the application, is that in the preamble enumerating the orders impugned in Order Nos. A/87096-87101/2017/CB, dated 17th April, 2017, Order-in-Appeal No. 59/2005 (JNCH), dated 25th May, 2005 impugned in appeal [No.] C/939/2005 does not find mention. It is the contention of ....

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.... any mistake must be rectified. 6. The decision cited on behalf of the respondent herein does not appear to be contrary this position. In re NTB International Pvt. Ltd., one of the issue raised for responding by the Hon'ble High Court of Bombay was the correctness of rectifying a mistake after six months have lapsed since passing of the order. In that case, the order of the Tribunal was, dated 1st September, 2004 and the rectification, sought for in December, 2004, was corrected only on 20th December, 2005 and it was held by the Hon'ble High Court, following the decision in Sree Ayyanar Spinning & Weaving Mills Ltd. v. Commissioner [2008 (229) E.L.T. 164 (S.C.)], that the Income Tax Appellate Tribunal has not, suo motu, rectified the ....