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TMI Blog2018 (8) TMI 1641X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be permitted to reopen and reargue the whole matter, which is beyond the scope of section 254 (2) of the Act. Failed to file the paper book and other documents during the course of hearing, before the Bench, is not a mistake apparent from record, therefore, we dismiss the miscellaneous application filed by the assessee. Miscellaneous Application of the assessee is dismissed. - M.A No.199/Kol/ 2017 (Arising out of I.T.A No.2214/Kol/2016) - - - Dated:- 24-8-2018 - SHRI S. S. VISWANETHRA RAVI, JM And DR. A. L. SAINI, AM Appellant by : Shri U. Dasgupta, Advocate Respondent by : Shri S. Dasgupta Addl. CIT ORDER Per Dr. Arjun Lal Saini, AM By way of captioned application, the assessee has sought to point out that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be treated as mistake apparent from record and the order should not be recalled. 4. We have given a careful consideration to the rival submissions and perused the material available on record, we note that the learned counsel for the assessee wants to submit the paper book about the order which the tribunal had passed on dated 27th July, 2017. The counsel stated that the assessee could not file the paper book and the other documents to substantiate its claim because the circumstances was beyond his control and therefore, now the assessee wants to submit the paper book, therefore, the order should be recalled. We note that if we consider the paper book and recall the order, it would be tantamount to review the order passed by the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al does not have any power to review its own judgments or orders.It is to be remembered that an oversight of a fact cannot constitute an apparent mistake rectifiable under section 254 (2) of the Act. Similarly, failure of the Tribunal to consider an argument advanced by either party for arriving at a conclusion, is not an error apparent on the record, although it may be an error of judgment. The mere fact that the Tribunal has not allowed a deduction/claim/rebate,even if the conclusion is wrong, will be no ground for moving an application under section 254(2) of the Act. Further, in the garb of an application for rectification, the assessee cannot be permitted to reopen and reargue the whole matter, which is beyond the scope of section 254 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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