2021 (6) TMI 819 - AT - Income Tax

Rectification u/s 254 - HELD THAT - This is a miscellaneous application for rectification of mistake apparent from the record, in a miscellaneous application order passed by the ITAT. In this regard, it may be noted that section 254(2) permitting the rectification of mistake is only with regard to the amendment of any order passed u/s 254(1). The miscellaneous application order passed u/s 254(2) cannot be subjected to an appeal u/s 254(2).In our considered opinion, this miscellaneous application against a miscellaneous application order is not maintainable. In this view of the matter, this miscellaneous application by the assessee stands dismissed. Miscellaneous application by the assessee stands dismissed.

Summary

Issues:
Rectification of mistake apparent from the record in a miscellaneous application order passed by the ITAT.

Analysis:
The judgment concerns a miscellaneous application seeking rectification of a mistake apparent from the record in a previous order by the ITAT. The assessee contended that a prior application was dismissed ex-parte due to non-receipt of notice following a change in address. However, in the current application, multiple notices were issued to the assessee, with the last notice correctly addressed as per the assessee's information. Despite this, the assessee did not appear for the proceedings. The tribunal decided to dispose of the current application based on the assessee's submissions and hearing the Ld. DR.

Upon careful consideration, the tribunal noted that the current miscellaneous application was against a previous miscellaneous application order passed by the ITAT. The tribunal referred to section 254(2) of the Income Tax Act, 1961, which allows rectification of mistakes in orders passed under section 254(1). It was emphasized that a miscellaneous application order under section 254(2) cannot be appealed under the same section. Consequently, the tribunal held that the present miscellaneous application against the previous miscellaneous application order was not maintainable. Therefore, the tribunal dismissed the miscellaneous application by the assessee.

In conclusion, the tribunal dismissed the miscellaneous application by the assessee as it was found to be not maintainable under the provisions of the Income Tax Act. The order was pronounced in open court on 23.06.2021.