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TMI Blog2018 (4) TMI 1693X X X X Extracts X X X X X X X X Extracts X X X X ..... . Here, it may be the case of the assessee that earlier order against which impugned rectification application is filed is also an order passed on subsequent application, then the only course permissible to the assessee is to file an appeal against that order and not to approach the Tribunal to contend that the said order was an invalid order, therefore it should be recalled. As per above paras reproduced from this order of Special Bench of Tribunal, it is seen that the Tribunal has held that M.P. against M.P. is not maintainable and while holding so, the Tribunal has followed various judgments of various Hon ble High Courts such as Hon ble Orissa High Court, Hon ble Delhi High Court, Hon ble Kerala High Court and Hon ble Madras High Court. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cord and we find that the Tribunal order u/s. 254(1) was passed on 16.06.2017 and thereafter, one M.P. was filed by the assessee and the same was decided by Tribunal in M.P. No. 178/Bang/2017 dated 24.08.2017. Now the present M.P. filed by the revenue is against this order passed by the Tribunal in M.P. proceedings. In the light of these admitted facts, we now examine the applicability of the order of Special Bench of Tribunal rendered in the case of Shri Padam Prakash (HUF) Vs. ITO (supra). Paras 9 to 12 of this Tribunal order are relevant which are reproduced hereinbelow for ready reference. "9. We have carefully considered the rival submissions in the light of material placed before us. It is true that sub-section (2) of Section 254 ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) and (2), it was held as under:- "7.The relevant provisions of s. 254 read asunder: "254.Orders of Appellate Tribunal. - (1) The Tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit. (2) The Tribunal may, at any time within four years from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-s. (1) and shall make such amendment if the mistake is brought to its notice by the assessee or the AO; " The aforenoted provisions of law are clear and unambiguous. A bare reading whereof leaves no doubt in our mind that the Tribunal is competent to rectify a mistake apparent from the record a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on is not legally tenable for the reason that the Tribunal has no power to adjudicate upon subsequent application filed u/s 254(2). Here, it may be the case of the assessee that earlier order against which impugned rectification application is filed is also an order passed on subsequent application, then the only course permissible to the assessee is to file an appeal against that order and not to approach the Tribunal to contend that the said order was an invalid order, therefore it should be recalled." 4. As per above paras reproduced from this order of Special Bench of Tribunal, it is seen that the Tribunal has held that M.P. against M.P. is not maintainable and while holding so, the Tribunal has followed various judgments of various H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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