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TMI Blog2018 (7) TMI 2258X X X X Extracts X X X X X X X X Extracts X X X X ..... in an appeal against the order of the Tribunal. The elaborate miscellaneous application and the contents in the same clearly demonstrate that the assessee seeks review of the order of the ITAT [ 2017 (11) TMI 1971 - ITAT KOLKATA] We hold that there is not mistake apparent on record in the order of the Tribunal requiring rectification. This miscellaneous application of the assessee is dismisse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have allowed the revenue appeals and could have restored the appeals to the file of the Assessing Officer for fresh adjudication, in accordance with law, in case it was of the view that certain facts required verification. He relied on the miscellaneous application. 3. The ld. D/R, submitted that each and every finding of the Tribunal in the order has been agitated and found fault with by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. TC (A) No.156/2006 has held as under: The Tribunal has no power to review its order. When the Tribunal has already decided an issue by applying its mind against the assessee, the same cannot be rectified under Section 254(2) of the Act. There was no necessity whatsoever on the part of the Tribunal to review its own order. Even after the examination of the judgments of the Tribunal, we c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scope and ambit of the application of Section 254(2) of the Act does not contemplate rehearing of the appeal for a fresh disposal and doing so, would obliterate the distinction between the power of rectify the mistakes and power to review the order made by the Tribunal. The scope and ambit of the application of Section 254(2) is limited and narrow. It is restricted to rectification of mistakes ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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