Tribunal can also amend its order for mistake of counsel for parties

Federal Mogul Goetze (India) Limited Vs ACIT (Delhi High Court)

It is our view that, the power available to the Tribunal under sub­section (2) of Section 254 of the Act is not limited to a mistake committed by the Tribunal. The amendment to the order of the Tribunal can also be made, if it is triggered on account of a mistake of the counsel for the parties.

In other words, once a mistake/error is brought to the notice of the Tribunal, which is apparent on face of record, either by the assessee or the assessing officer, the Tribunal would have the necessary power to rectify/amend its order.

FULL TEXT OF THE ORDER OF ITAT DELHI

1. On the previous date i.e., 11.10.2021, we had passed the following order, whereby the controversy obtaining in the matter had been crystallized:

Please become a Premium member. If you are already a Premium member, login here to access the full content.