2017 (12) TMI 1561 - AT - Income Tax

Mistake apparent from record within the meaning of section 254(2) - Held that - We have perused our log book for hearing on 23.02.2017 and we found that the facts narrated in the said Miscellaneous Application are correct. We are of the view that in the facts and circumstances of the case there is a mistake apparent on the basis of the record of the Tribunal. Therefore we are of the view that it would be in the interest of justice that the order of the Tribunal dated 22.03.2017 should be recalled. Accepting the stand taken by the assessee in the Miscellaneous Application we recall the order dated 22.03.2017 and the Registry is directed to fix the hearing in due course.

Summary

The Appellate Tribunal ITAT Kolkata allowed the Miscellaneous Application filed by the assessee for Assessment Year 2009-10, recalling the order dated 22.03.2017 due to a mistake apparent from the record. The order was pronounced on 06/12/2017.