TaxTMI 
TaxTMI 
2022 (6) TMI 1561
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....hd/2021 have been filed by the Department stating therein as under: Sub: Miscellaneous Applications filed before the Hon'ble ITAT, Chandigarh in the following cases:- Sr. No. ITA No. Name of the Case Filed on 1 MA NO. 5/Chd/2022 Chandigarh Educational Trust 02.02.2022 2 MA NO. 6/Chd/2022 Chandigarh Educational Society 08.02.2022 3 MA NO. 7/Chd/2022 M/s. Shri Guru Ram Dass Educational Society 02.02.2022 Kindly refer to your office letter bearing F. No. CIT (DR)/ITAT/Chd/2022-23/178 dated 02.06.2022 on the above cited subject vide which clarification with respect to withdrawal of three miscellaneous applications is sought as these are not covered under the ....
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....ishra) Assistant Commissioner of Income Tax, Central Circle-2, Chandigarh 2. During the course of hearing the Ld. Sr. DR reiterated the contents of the aforesaid Miscellaneous Applications. 3. In his rival submissions the Ld. Counsel for the Assessee furnished the written submission dt. 31/05/2022 which reads as under: Reg: 1. Chandigarh Educational Trust, 2368, Phase 10, Mohali, Punjab 16660 2. Chandigarh Group of Colleges, VPO Jhanjheri, State Highway, 12-A, Sirhind Road, SAS Nagar, Mohali, 140307. 3. Shri Guru Ram Dass Educational Society, Chandigarh Engineering College, VPO, Landran, Tehsil & Distt. Mohali, Punjab. Sub: Reply to the Misc. Applications filed by the department. W....
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....which appears to be "Ex-facie" and incapable of argument and debate and the mistake apparent must be on the face of record. In above cases, there exists no mistake apparent from record, because as per Misc. Applications filed by the Assessing Officer, no mistake has been pointed out in the order, which could be called as 'apparent' from record. The Tribunal cannot review its own finding or rewrite a fresh judgment. It cannot review its earlier order and neither it can go into the merits of appeal again. The expression 'mistake apparent on record', it is well settled means a 'mistake either clerical or grammatical or arithmetical or of like nature, which can be detected without there being any necessity to re-argue the ma....
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....ws that a decision on debatable point of law or fact or failure to apply the law to a set of facts, which remain to be investigated cannot be corrected by way of rectification as held in the decision of N. Rajamoni Amma vs. DCIT as reported in 192 ITR 90,91,93-94 (Kerala) and in the case of M. Rajamoni Amma vs. DCIT as reported in 195 ITR 873 (SC). 3. Therefore, in view of above facts, the applications as filed by the department be dismissed. Besides that without prejudice to above, the following facts need your kind honour's consideration a). It is a fact that the assessee has approached the Hon'ble Settlement Commission/Interim Board of Settlement on 17.09.2021 and that petitions were filed on the basis of notifi....
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....ial effect will be given by the Assessing Officer and also then the Ld. PCIT, Gurgaon can decide the issue of alleged violation u/s 13(1 )(c) and it is not that the order of the Hon'ble ITAT has become non-implementable and, thus, the Misc. Applications as moved by the Ld. Assistant Commissioner of Income Tax, Central Circle-ll, Chandigarh may, please, be dismissed. d). Your goodself's attention is also invited to section 245A of the Income Tax Act where the definition of case has been mentioned, which is being reproduced as under:- "245A. In this Chapter, unless the context otherwise requires,- (a) "Bench" means a Bench of the Settlement Commission; (b) "case" means any proceedings for assessment....
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.... these Miscellaneous Applications are not maintainable. 5. We have considered the submissions of both the parties and perused the material available on the record. In the present case, it is not in dispute that the Department has moved the applications under section 254(2) of the Income Tax Act, 1961(hereinafter referred to as 'Act'), the provisions contained therein read as under: 254. (1) The Appellate Tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit. (1A) [***] (2) The Appellate Tribunal may, at any time within six months from the end of the month in which the order was passed, with a view to rectifying any mistake apparent fro....