Case Law Details
ITO Vs Shri Khaliq Ahmed (ITAT Lucknow)
ITAT states that the Revenue has not pointed out any specific mistake apparent in the order of the Tribunal. The Revenue, by filing this Misc. Application, desires this Tribunal to review its own order. This Tribunal, in our opinion, does not have any power u/s 254(2) to review its own order. The power vested with the Tribunal relates to the mistake apparent on record. The mistake apparent on record means that the mistake must be apparent on the face of the record. The Tribunal, after considering the grounds raised in appeal, decided the appeal and passed the order. If the Revenue has any grievance against the order of the Tribunal, the Revenue can go before the High Court by filing appeal u/s 260A. The Tribunal cannot recall its own order in the garb of power vested u/s 254(2) of the Act. Recalling of the order will tantamount to rehearing of the appeal. This power is not vested with the Tribunal. Accordingly dismiss the Misc. Application filed by the Revenue.
FULL TEXT OF THE ITAT JUDGEMENT
This Misc. Application has been filed by the Revenue against the order of Tribunal dated 16/01/2018 passed in I.T.A. No.71/Lkw/2017.
2. The main grievance of the Revenue is that while passing the order, the Tribunal has not considered and appreciated the assessment order passed by the Assessing Officer & instead quashed the order on technical ground quoting various judgments. Vide its Misc. Application the Revenue has also submitted that the proceedings for reopening assessments are based on valid reasons and there was no occasion to verify the cash deposits in his bank account as the assessee had not filed income tax return. It was submitted that there was prima facie material to suggest that income of the assessee had escaped assessment and Learned D. R. stated that the case law of Hon’ble Supreme Court in the case of Raymond Woolen Mills Ltd. was in favour of the Revenue.
3. Learned A.R. on the other hand contended that this cannot be regarded to be a mistake apparent from the record. He also submitted that the Tribunal does not have any power to review its own order.
4. We have considered the rival submissions and perused the material on record. We noted that the Revenue has not pointed out any specific mistake apparent in the order of the Tribunal. The Revenue, by filing this Misc. Application, desires this Tribunal to review its own order. This Tribunal, in our opinion, does not have any power u/s 254(2) to review its own order. The power vested with the Tribunal relates to the mistake apparent on record. The mistake apparent on record means that the mistake must be apparent on the face of the record. The Tribunal, after considering the grounds raised in appeal, decided the appeal and passed the order. If the Revenue has any grievance against the order of the Tribunal, the Revenue can go before the High Court by filing appeal u/s 260A. The Tribunal cannot recall its own order in the garb of power vested u/s 254(2) of the Act. Recalling of the order will tantamount to rehearing of the appeal. This power is not vested with the Tribunal. The Tribunal after considering the submissions of both the parties has passed the order discussing the provisions of the law. In our opinion, there is no mistake in the order of the Tribunal. We accordingly dismiss the Misc. Application filed by the Revenue.
5. In the result, the Misc. Application of the Revenue stands dismissed.
(Order pronounced in the open court on 22/08/2019)
