Miscellaneous Application Rejected as Tribunal Lacks Power to Review Its Own Order

ITO Vs Smt. Radhika Garg (ITAT Delhi) The Revenue filed documents along with a covering letter dated 17.06.2019 in relation to a purported Miscellaneous Application before the Tribunal. The documents included Form 36 (memorandum of appeal), grounds of appeal, additional information sheet, copies of earlier orders (Tribunal, CIT(A), and Assessing Officer), and a certificate regarding communication of the Tribunal’s order. The assessee’s counsel raised a preliminary objection, arguing that the Revenue had effectively filed a fresh appeal rather than a valid miscellaneous application. It was ...