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Issues involved: Restoration of Miscellaneous Petition, Maintainability of second Miscellaneous Petition for rectification.
Restoration of Miscellaneous Petition: The applicant/assessee moved the present Miscellaneous Petition No. 80/Mds/2012 for restoration of M.P. No. 47/Mds/2012, which was filed to challenge the order of CIT(A)-I, Coimbatore. The Tribunal had previously dismissed the appeal of the assessee on 14.03.2012, providing detailed reasons for the decision. Subsequently, the assessee filed a Miscellaneous Petition seeking rectification of alleged mistakes in the order dated 14.03.2012. Despite the petition being fixed for hearing on 25.05.2012, no representation was made on behalf of the assessee. The Tribunal then dismissed the Miscellaneous Petition on merits on 25.05.2012 after examining the grounds and judgments relied upon by the assessee. Both the appeal and the subsequent Miscellaneous Petition were decided on merits, considering the grounds mentioned in the appeal and the Miscellaneous Petition. The Tribunal found no basis to interfere with its previous orders. The assessee failed to demonstrate any mistake apparent from the record in the petition for rectification, instead using it as an opportunity for re-appreciation of evidence, which is impermissible in law. Maintainability of second Miscellaneous Petition for rectification: Apart from the merits of the case, the Tribunal held that the second Miscellaneous Petition for rectification of its order or restoration application of the Miscellaneous Petition is not maintainable before the Tribunal. Citing the decision of the Hon'ble Orissa High Court in CIT Vs. ITAT (196 ITR 838), it was established that an order rejecting the application for rectification under section 254(2) is not an order passed under section 254(1) and therefore cannot be rectified under section 254(2). Further, the Hon'ble Madras High Court in Dr. S. Paneerselvam Vs. CIT (319 ITR 135) relied on the Orissa High Court's judgment to conclude that a second application for rectification is not permissible under section 254 of the Income Tax Act, 1961. Consequently, the Tribunal dismissed the present Miscellaneous Petition on the grounds of being not maintainable. Separate Judgement: No separate judgment was delivered by the judges in this case.
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