Case Law Details
Ms. G. Shoe Exports Vs ACIT (ITAT Mumbai)
In this case, admittedly the Tribunal order was passed beyond three months from hearing. No reason whatsoever for the delay has been recorded. As held by the Hon’ble jurisdictional High Court above, such delay is incurable and even administrative clearance cannot cure the same. As held by the Hon’ble Apex Court in the case of ACIT vs Saurashtra Kutch Stock Exchange Ltd. [2008] 305 ITR 227 (SC), any order of the tribunal without considering the decision of Hon’ble jurisdictional High Court or the Hon’ble Apex Court judgement even if not bought to the notice of the tribunal, results in the order of the tribunal being liable for rectification upon filing of an application under section 254(2) of the Act for containing mistake apparent from the record. Admittedly, in this case, the impugned common tribunal orders are not in accordance with the above two jurisdictional High Court’s decision which clearly mandate that the order of the tribunal should be pronounced within a period of three months of the hearing of the appeal. The Income Tax Appellate Tribunal Rule 34(5) as mentioned hereinabove also provides the same. Hence, in accordance with the ratio of the above Hon’ble High Court and Hon’ble Supreme Court judgements, such decisions rendered after 3 months need to be recalled and heard afresh as they are liable for mistake apparent from record. Accordingly, we recall the afore-said common orders of the Tribunal due to delay beyond three months in pronouncing the order in accordance with the Hon’ble jurisdictional High Court decision as above. The registry is directed to fix the appeals in normal course for hearing.
ORDER
Per Shamim Yahya, A. M.:
By way of this Miscellaneous Application the assessee seeks recall of the order of this Tribunal in ITA No.5736/Mum/2014 for A.Y. 2010-11, vide order dated 24.10.2016. During the course of hearing, the ld. Counsel of the assessee submitted that the ITA No. 5736/Mum/2014 and ITA No. 6209/Mum/2014 were cross appeals challenged by common order dated 24.10.2016. Hence, he pleaded for the recall of the entire common order for the reasons mentioned here-in-below.
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