2007 (5) TMI 553 - AT - Income Tax

Summary

Issues Involved:
1. Recall of the Tribunal's order u/s 254(2).
2. Adjournment request based on a strike by the Tax Bar Association.
3. Maintainability of rectification application u/s 254(2).

Summary:

1. Recall of the Tribunal's order u/s 254(2):
The assessee sought to recall the Tribunal's order dated June 19, 2006, passed in a miscellaneous application filed by the Revenue, arguing that the application was fixed for hearing on May 5, 2006, attended by the assessee but not heard by the Tribunal.

2. Adjournment request based on a strike by the Tax Bar Association:
The assessee's counsel requested an adjournment due to a resolution by the Tax Bar Association, Jabalpur, to boycott the Bench. The Departmental representative opposed the adjournment, citing the Supreme Court's condemnation of such actions and arguing that adjournments on these grounds cannot be granted. The Tribunal, referencing the Supreme Court's decisions in Mahabir Prasad Singh v. Jacks Aviation P. Ltd. and Ramon Services (P) Ltd. v. Subhash Kapoor, held that strikes by advocates are unwarranted and adjournments cannot be granted based on such actions.

3. Maintainability of rectification application u/s 254(2):
The Tribunal considered the application under section 254(2) against the order passed under the same section. Citing the Orissa High Court in CIT v. ITAT and the Madhya Pradesh High Court in CIT v. G. M. Mittal Stainless Steel Ltd., the Tribunal held that there is no provision for rectifying an order of rectification passed under section 254(2). Therefore, the application was deemed not maintainable and was rejected without consideration on merits.

Conclusion:
The application of the assessee was rejected on the grounds that adjournment due to a strike is not permissible, and there is no provision in the Income-tax Act to rectify an order of rectification passed under section 254(2). The order was pronounced at the time of hearing on May 25, 2007.