2024 (9) TMI 1653 - AT - Income Tax

Rectification of mistake - HELD THAT - To apply the case laws, the facts should be laid down and the error in the factual recording of the Tribunal has to be pointed out before the case laws have to be applied. A perusal of the order of the Tribunal clearly shows that on earlier occasion also, the appeal had been disposed of exparte after posting the same for hearing on 21 times. The specific date as requested by ld Counsel had been provided. On the said date also, the counsel has sought adjournment. Now in the present miscellaneous application, the fault is being placed on the accountant of the assessee. The appeal is disposed of after more than five years and it has been specifically recorded in the order of the Tribunal that what has not been collected in the last 5 years would obviously not be possible in 20 days and again the adjournment sought is nothing but to challenge to the functioning of the Bench. No mistake having not been pointed out in the order of the Tribunal, the M.A. filed by the assessee stands dismissed.

Summary

The assessee filed a miscellaneous petition against the Tribunal's order dated 12.8.2024 in ITA No.272/CTK/2019 for the assessment year 2014-15. The Tribunal dismissed the petition as no mistake was pointed out in its order. The M.A. filed by the assessee stands dismissed. (Order dated 27/9/2024)