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TMI Blog2012 (9) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... one passed under Section 143 (1) (a) and other under Section 154 separately. The apparent mistake, which was sought to be corrected, before the Tribunal by an application dated 11.5.2000, Tribunal committed error in law in failing to take into consideration the application dated 11.5.2000, for correction of the mistake - The matter is remanded back to the Tribunal to consider the Appeal on mer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he revenue's appeal No. 1112 (Alld)/1992, and maintained the revenue's appeal No. 1112 (Alld)/1992, to be heard on merits. 3. Shri Shambhu Chopra,learned counsel appearing for the appellant submits that the appeals were filed against two different orders of CIT (A), in which he had considered the orders passed under Section 143 (1) (a) of the Act, and the order passed under Section 154 of the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was correct in law in dismissing the Department's appeal by treating it infructuous being duplicate.? (4) Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was correct in law in not taking cognizance of the application dated 11.05.2000 filed by the Assessi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing for the respondent-assessee submits that the defects were incurable. The revenue was required to file a separate appeal giving the details of the order challenged and the grounds. The defects could not be removed by a simple application. The department did not file separate appeals to challenge the separate orders, and thus the Tribunal did not commit any error in law in dismissing one of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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