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TMI Blog2003 (10) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... by DR. B.S. CHAUHAN J.-This appeal under the provisions of section 260A of the Income-tax Act, 1961 (hereinafter called "the Act"), has been filed timebarred. There is a delay of 29 days. For the reasons mentioned in the affidavit and after hearing Shri Mahajan, learned counsel for the Revenue, we are satisfied that the application for condonation of delay in filing the appeal deserves to be allowed and the delay is condoned. This appeal has been filed against the order dated February 26, 2003, passed by the Income-tax Appellate Tribunal, Delhi Bench "E", Delhi, in M.A. No. 349/BK of 2002, for the assessment year 1994-95. The facts and circumstances giving rise to this case are that an assessment for the year 1994-95, was made by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act and the said application has been dismissed vide impugned order dated February 26, 2003. Hence this appeal. Shri Piyush Agarwal, learned counsel for the appellant, has submitted that the appellant had not been served the notice by the Tribunal before passing the order in appeal on October 25, 2002, at his changed address, therefore, the application under section 254(2) of the Act ought to have been allowed. On the contrary, Shri Mahajan, learned counsel appearing for the Revenue, has submitted that the scope of section 254(2) of the Act is very limited and as there is nothing on the record to show that the appellant had ever furnished his changed address to the Tribunal, the question of sending the notice to him at the changed add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y it under section 254(1) of the Act is very much limited, it is confined to rectification of a mistake apparent from the record. The Tribunal has no inherent power of review, therefore, under the garb of rectification of a mistake, the Tribunal is not competent to recall the earlier order passed on the merits. Similarly, in Seth Madan Lal Modi v. CIT [2003] 261 ITR 49, it has been held by the Delhi High Court that the Tribunal was justified in passing an order under section 254(2) of the Act, where the order had been passed placing reliance on a wrong provisions of law and the provisions of law under which the appeal has been decided were not attracted at all, hence rectification of the mistake was necessary and had rightly been done by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at omne per quod devenitur ad illud." In Jagir Singh v. Ranbir Singh, AIR 1979 SC 381, the apex court has observed that an authority cannot be permitted to evade a law by "shift or contrivance", While deciding the said case, the Supreme Court placed reliance on the judgment in Fox v. Bishop of Chester [1824] 2 B C 635, wherein it has been observed as under: "To carry out effectually the object of a statute, it must be construed as to defeat all attempts to do, or avoid doing, in an indirect or circuitous manner that which it has prohibited or enjoined." Law prohibits to do something indirectly which is prohibited to be done directly. Similar view has been reiterated by the apex court in M.C. Mehta v. Kamal Nath, AIR 2000 SC 1997, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s under: "The findings in the absence of i1ecessary pleading and supporting evidence cannot be sustained in law." Similar view has been reiterated in Vithal N. Shetti v. Prakash N. Rudrakar [2003] 1 SCC 18. Thus, in view of the above, it is held that in the absence of specific pleadings even before this court, we are of the considered opinion that the appellant had not furnished his fresh address to the Tribunal and in the absence of that there was no occasion for the Tribunal to serve him a notice at the changed address. The appellant cannot be permitted to take the benefit of his own mistake by not furnishing the fresh address. Under the garb of rectification he cannot seek the review which is not provided under the statutory provis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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