Case Law Details
Kamaljit Singh Prop. Dhanoa Brothers Vs ITO (ITAT Amritsar)
Conclusion: Where on a fair reading of the judgment of the Co-ordinate Bench, it appeared that it had taken into account all relevant material and had not taken into account any irrelevant material in basing its conclusions, then the decision of the Co-ordinate Bench, was not liable to be interfered with, unless, of course, the conclusions arrived at by the Bench were perverse. Under Section 254 Only glaring and mistake apparent on the face of the record alone could be rectified which was not apparent in the of assessee.
Held:
Assessee filed misc. application under section 254 sought recalling of the order on the ground CIT(A) might please be directed to admit additional evidence filed by assessee and to decide the issue afresh to meet the ends of justice. It was held from the order under challenge, it clearly reflected that the co-ordinate Bench, while deciding the appeal of assessee thoroughly considered the issues raised in written submission and had taken into account the cumulative effect of the circumstances on record before the Tribunal which appeared on record. Even before adjudicating the application for rectification, reasonable opportunities had been afforded to assessee to raise the arguments which could have been raised in addition to written submission and which assessee had prevented to raise. Asseeee except to reiterating the issues already raised in written submission, could not raise any new/additional issue specifically which remained un-adjudicated. From the peculiar facts and circumstances, the question arose as to where the Court had passed the elaborate order while disposing of the contentions of assessee on the basis of written submission and/or oral submissions, the order could be rectified. The decision of Tribunal had not to be scrutinized sentence by sentence merely to find out whether all facts had been set out in detail by the co-ordinate Bench or whether some incidental fact which appeared on record had not been noticed by the Tribunal in its judgment. If on a fair reading of the judgment of the Co-ordinate Bench, it appeared that it had taken into account all relevant material and had not taken into account any irrelevant material in basing its conclusions, then the decision of the Co-ordinate Bench, was not liable to be interfered with, unless, of course, the conclusions arrived at by the Bench were perverse. As it was also well settled that only glaring and mistake apparent on the face of the record alone could be rectified but not otherwise permissible under Sec.254(2). A mistake must exist and the same must be apparent from the record, which was not apparent in this case, hence the application of assessee was dismissed.
FULL TEXT OF THE ITAT JUDGEMENT
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