2022 (4) TMI 1410

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.... Patel, A.R For the Revenue : Shri S.S. Shukla, Sr.D.R ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER: The assessee by way of this Miscellaneous Application is seeking to recall the grounds of appeal raised by it in ITA No. 2100/Ahd/2014 on the reasoning that there is a mistake apparent from the record. 2. The assessee in the Miscellaneous Application submitted that the ITAT in its order....

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....he same has rejected the deduction claimed by the assessee. According to the Ld. AR, non-consideration of the Jurisdictional High Court judgment renders the order erroneous in so far a mistake apparent from the record within the meaning of section 254(2) of the Act. Accordingly, the Ld. AR prayed to recall the grounds bearing Nos. from 2 to 5 filed in the memo of appeal for fresh adjudication as p....

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....The relevant extract is reproduced as under: (f) Non-consideration of a judgment of the jurisdictional High Court would always constitute a mistake apparent from the record, regardless of the judgment being rendered prior to or subsequent to the order proposed to be rectified; 5.1 In view of the above, we hold that there is a mistake in the order of this Tribunal which needs to be rect....