9911796707
TMI Blog2009 (9) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... order that the appeal be heard de novo ? Held that- under section 254(2) of the Income Tax Act, 1961. The Tribunal has power to rectify mistake which are apparent on the record. If the mistake go to the root of the matter, it is the discretion of the Tribunal to correct the mistake in the facts of the order, or the operative portion of the order or hear the appeal de novo. X X X X Extracts X X X X X X X X Extracts X X X X ..... n law in ordering that the appeal be heard de novo ? 3. Whether on the facts and in the circumstances of the case the Income-tax Appellate Tribunal had powers to recall and quash its own order in I. T. A. Nos. 760, 761 and 762 (Alld) of 1978-79 dated November 29, 1978 and in directing that the appeal be heard de novo on the merits? 4. Whether on the facts and in the circumstances of the case, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 76-77. 3. Briefly stated, the facts giving rise to the present reference are as follows: 4. The Tribunal had dismissed the appeal filed by the Department. There-after, an application under section 254(2) of the Act was filed by the respondent pointing out that some factual mistakes have crept in the order of the Tribunal. The contention of the respondent was that the mistakes go to the root of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had crept in the order, therefore, the Tribunal could have corrected it. If the mistakes, which have been pointed out, go to the root of the matter, it is the discretion of the Tribunal to correct the mistakes in the facts of the judgment/order, operative portion of the order or hear the appeal de novo. The Tribunal, having exercised its discretion to hear the appeal de novo cannot be said to hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
