2019 (11) TMI 1684 - AT - Income Tax

Rectification of mistake u/s 154 - disallowance of commission expenses and restoring the disallowance in respect of the travelling expenses - HELD THAT - Tribunal on appreciation of facts on record taken a conscious decision in sustaining the order of the Ld.CIT(A) in deleting disallowance of commission expenses and restoring the issue of disallowance of travelling expenses to the file of the Assessing Officer. In this Miscellaneous Application the Revenue is seeking review of order by the Tribunal which is not permissible. Revenue could not point out any patent mistake apparent on record in the order of the Tribunal. Thus, there is no mistake apparent on record on the face of the order by the Tribunal. Miscellaneous Application filed by the Revenue is dismissed.

Summary

Issues:
Rectification of order regarding deletion of commission expenses and restoration of disallowance of travelling expenses.

Analysis:

1. The Appellate Tribunal was approached through a Miscellaneous Application by the Revenue seeking rectification of the order passed in ITA.No. 2232/Mum/2017 dated 11.05.2018. The crux of the matter revolved around the decision of the Tribunal in sustaining the order of the Ld.CIT(A) in deleting the disallowance of commission expenses while restoring the disallowance of travelling expenses to the Assessing Officer for Denovo adjudication. The Revenue contended that this decision was a mistake and contrary to the facts outlined in the Assessment Order.

2. During the proceedings, the Ld. DR supported the Miscellaneous Application, asserting that the Tribunal's order contained an error. On the other hand, the Ld. Counsel for the assessee argued that there was no apparent mistake on record in the Tribunal's order.

3. Upon thorough examination of the facts and contentions presented by both parties, the Tribunal concluded that it had consciously decided to uphold the Ld.CIT(A)'s order in deleting the disallowance of commission expenses while referring the issue of disallowance of travelling expenses back to the Assessing Officer. The Tribunal emphasized that the Revenue's request for a review of the order was impermissible, as no patent mistake was evident on the face of the Tribunal's order. Consequently, the Tribunal dismissed the Miscellaneous Application filed by the Revenue.

4. The Tribunal's final decision was to reject the Revenue's application, thereby upholding the original order and confirming the deletion of commission expenses while maintaining the referral of travelling expenses back to the Assessing Officer for further adjudication. The order was pronounced in the open court on 13th November 2019, bringing closure to the matter at hand.