2016 (6) TMI 1133 - AT - Income Tax

Rectification of mistake - Held that - Jurisdiction u/s.254(2) of the Act can be exercised only to rectify an error apparent on the face of the record. The contention in the miscellaneous application, even if true, cannot give raise to any mistake in the order of the Tribunal apparent on the face of the record. The miscellaneous application, in our view, cannot therefore be entertained and the same is hereby rejected.

Summary

Issues:
1. Rectification of mistake under section 254(2) of the Income Tax Act, 1961.

Analysis:
The judgment pertains to a miscellaneous application filed by the Assessee under section 254(2) of the Income Tax Act, 1961, seeking rectification of an alleged mistake in the Tribunal's order. The appeal in question was listed for a hearing, and the Assessee later requested to withdraw the appeal, which was accepted, leading to its dismissal. The Assessee contended that the issue decided against them was later ruled in their favor in another case. The Assessee sought to recall the order dismissing the appeal and requested an opportunity to be heard.

The Tribunal, in its analysis, emphasized that the jurisdiction under section 254(2) can only be utilized to rectify an error that is apparent on the face of the record. The Tribunal noted that the contention raised by the Assessee, even if true, did not constitute a mistake in the Tribunal's order that was apparent on the record. Consequently, the Tribunal concluded that the miscellaneous application could not be entertained and, therefore, rejected it.

In conclusion, the Tribunal dismissed the miscellaneous petition seeking rectification of the alleged mistake, stating that the jurisdiction under section 254(2) is limited to rectifying errors that are apparent on the face of the record. The judgment was pronounced in court on 01.06.2016.