2019 (8) TMI 1530 - AT - Income Tax

Rectification of mistake u/s 154 - Interest on the statutory interest in case of delay in the payment u/s 244A - Tribunal has not considered the decision in the case of CIT Vs. Gujarat Flluro Chemicals 2013 (10) TMI 117 - SUPREME COURT while passing the order - HELD THAT - A perusal of the order 2017 (10) TMI 1534 - ITAT CHANDIGARH of the Tribunal reveals that the said order has been passed following the decision of M/s Ambuja Darla Kashlog Mangoo Transport Cooperative Society Ltd Solan 2017 (11) TMI 988 - ITAT CHANDIGARH and further that in the said decision the order in the case of CIT Vs. Gujarat Flluro Chemicals 2013 (10) TMI 117 - SUPREME COURT has been duly considered. Moreover vide these applications the applicant seeks review the order of the Tribunal dated 31.10.2017 (supra) whereas as per the settle law this Tribunal has no jurisdiction to review its order. There is no mistake apparent on record in the order of the dated 31.10.2017 (supra) of the Tribunal. Miscellaneous Applications filed by the Revenue stand dismissed.

Summary

Issues:
1. Mistake apparent on record in the common order dated 31.10.2017 of the Tribunal.
2. Consideration of the decision of the Hon'ble Supreme Court in the case of 'CIT Vs. Gujarat Flluro Chemicals' (2014) 1 SCC 126 (SC).
3. Jurisdiction of the Tribunal to review its order.

The Appellate Tribunal ITAT Chandigarh considered the present Miscellaneous Applications moved by the Revenue, alleging a mistake apparent on record in the common order dated 31.10.2017 related to assessment years 1996-07, 1998-99 & 1999-2000. Despite the absence of the assessee, the applications were disposed of after hearing the Ld. DR as they were moved by the Department. The Tribunal reviewed the order and noted that the decision of the Hon'ble Supreme Court in the case of 'CIT Vs. Gujarat Flluro Chemicals' (2014) 1 SCC 126 (SC) was duly considered in the previous order. The Tribunal clarified that it has no jurisdiction to review its order as per settled law. Consequently, the Tribunal found no mistake apparent on record in the order dated 31.10.2017 and dismissed the applications of the Revenue. The Miscellaneous Applications filed by the Revenue were accordingly dismissed, and the order was pronounced in the Open Court on 07.08.2019.

In summary, the judgment primarily dealt with the plea of the Revenue regarding a mistake apparent on record in a previous order of the Tribunal. The Tribunal reviewed the order and confirmed that the decision of the Hon'ble Supreme Court had been duly considered. Additionally, the Tribunal clarified its jurisdiction, stating that it cannot review its order as per established legal principles. Ultimately, the Tribunal dismissed the Revenue's applications, finding no merit in them.