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TMI Blog2019 (2) TMI 978X X X X Extracts X X X X X X X X Extracts X X X X ..... order rejecting rectification application has not been considered the rule 34(8) of the Tribunal Rules and the binding decision, therefore, the order is not sustainable. In the said case, the Tribunal had passed order u/s 254 (1) beyond the period of 90 days from the date of conclusions of its hearing. The assessee filed application for rectification of the order on the ground that the order w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g out of ITA no. 5439/Mum./2016 - - - Dated:- 1-11-2018 - SHRI SHAMIM YAHYA (AM) AND SHRI RAM LAL NEGI (JM) For The Assessee : Shri Bharat Kumar (AR) For The Revenue : Shri Chaudhary Arunkumar Singh (DR) ORDER PER RAM LAL NEGI, JM The assessee has filed the present miscellaneous application for rectification of mistake apparent inter alia on the ground that si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... beyond 90 days i.e. on 91st day from the date of conclusion of the hearing. However, the Ld. DR opposed the other grounds taken by the assessee/applicant that the VAT rate of assessee s business was only 4% and confirming 12.5% is against the factual position and the Bench ought to have confirmed only VAT amount involved in the alleged bogus purchases. 4. We have gone through the relevant reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee. The Hon ble jurisdictional High Court set aside the order being not sustainable and restored the miscellaneous petition to the Tribunal for fresh consideration and dispose of in accordance with law. 5. Since, in the present case, the order has been pronounced one day beyond 90 days prescribed under the Rules, we respectfully following the order of the Hon ble High Court discussed above, r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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