9911796707
TMI Blog2004 (2) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... rcising its power u/s 254(2). Accordingly, the answer is required to be given in favour of the Revenue and against the assessee. - - - - - Dated:- 23-2-2004 - Judge(s) : B. C. PATEL., BADAR DURREZ AHMED. JUDGMENT Admit. At the request of the parties, we are taking up this matter for final disposal. The following question is required to be answered by the court: "Whether, on the facts and circumstances of the case, the Income-tax Appellate Tribunal exceeded its jurisdiction by recalling the entire order on an application under section 254(2) and in passing the impugned order?" No detailed facts are required to be examined in this case as a short question is required to be decided as indicated earlier. It transpires that the Inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d out in the original order to correct that particular mistake. The provision does not indicate that the Tribunal can recall the entire order and pass a fresh decision. That would amount to a review of the entire order and that is not permissible under the Income-tax Act. In this context, we may refer to a decision of this court in the case of Ms. Deeksha Suri v. ITAT [1998] 232 ITR 395. At page 415, the court pointed out as under: "Could any relief have been allowed to the petitioners in exercise of jurisdiction conferred by section 254(2) of the Act amending the order passed by the Tribunal with a view to rectify any mistake apparent from the record? The language of the provisions is clear. The foundation for exercising the jurisdiction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 254(1). That is the final order in the appeal. An order under section 254(2) does not have existence de hors the order under section 254(1). Recalling of the order is not permissible under section 254(2). Recalling of an order automatically necessitates rehearing and readjudication of the entire subject-matter of appeal. The dispute no longer remains restricted to any mistake sought to be rectified. Power to recall an order is prescribed in terms of rule 24 of the Income-tax (Appellate Tribunal) Rules, 1963, and that too only in cases where the assessee shows that it had a reasonable cause for being absent at a time when the appeal was taken up and was decided ex parte. This position was highlighted by one of us (Justice Arijit Pas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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