9911796707
TMI Blog2024 (9) TMI 1437X X X X Extracts X X X X X X X X Extracts X X X X ..... fairly clear that none of the issues that are now being agitated in the Misc. Applications were taken up before the ITAT as grounds of appeal in Form 36 or even during the course of arguments before the ITAT during the hearing of ITA [ 2023 (3) TMI 853 - ITAT ALLAHABAD] . Therefore, there was never any occasion for the ITAT to pronounce judgment on any of the issues that are contained in the Misc. Applications filed by the assessee. The provisions of section 254(2) are very clear, in that they exist for rectification of any mistake committed by the ITAT in any order passed by it. They do not exist for rectification of mistakes in orders passed by the AO or ld. CIT(A). The proper recourse of action for the assessee in such cases is to either ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d/2022 for A.Y. 2006-07 to 2009-10. 2. It was submitted that, by these captioned orders, the appeal for Assessment Years 2006-07 to 2009-10 was disposed on 15.03.2023. The appeal was heard on 15.03.2023, wherein the ld. Sr. DR had submitted counter paper books on 31.01.2023, 1.02.2023 and 2.02.2023 for relevant assessment years, enclosing copy of the reasons recorded dated 8.03.2013 and notices under section 148 dated 8.03.2013, as well as copy of bank statement of SB Account No.62510015697, apart from other documents. It was submitted that the Tribunal omitted to consider that no status is mentioned in the notice issued under section 148, dated 8.03.2013 and as such the re-assessment for the assessment years 2006-07 to 2009-10 was without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the notices under section 148 issued on 28.03.2013 for the assessment year 2006-07 and 8.03.2013 for the assessment year 2007-08, were issued after expiry of four years from the end of the relevant assessment year and therefore, was without proper sanction as required under section 151 of the Act and therefore, the proceeding for assessment year 2007-08 stood vitiated and made the consequential proceedings liable to be quashed. It was submitted that since this was a mistake apparent on the face of the record, it deserved to be rectified under section 254(2) of the Act. With regard to the assessment year 2006-07, in Misc. Application No.19/Alld/2023, it was submitted that since the notice under section 148 for the assessment year 2006-07 was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e other hand, the ld. Sr. DR, Shri. A.K. Singh pointed out that none of the issues raised in the present Misc. Applications had been raised by the assessee before the Hon ble ITAT in ITA Nos. 3,4,5 6/Alld/2022, either in the grounds of appeal or during the course of arguments. There was, therefore, no occasion for the Hon ble ITAT to pronounce a judgment on such issues. Accordingly, it could not be said that there was any mistake apparent from the record in the order of the ITAT, that warranted recall of the order under section 254(2) of the Act. Ld. DR further submitted that scope of section 254(2) was very limited and the Hon ble Tribunal could not review its own order under the garb of rectification. Accordingly, he prayed that the Misc. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity to the assessee to raise issues which he had omitted to raise at the time of the original appeal. Nor do the powers of the ITAT extend to revising their orders upon consideration of new facts or points of law. Accordingly, we are in agreement with the views as expressed by the ld. DR. There being no infirmity in the orders of the ITAT and the issues being raised by the assessee in the Misc. Applications having never being raised earlier, are not fit grounds to recall the order passed by the Hon ble ITAT in ITA Nos. 3,4,5 6/Alld/2022 dated 15.03.2023. All the Misc. Applications are, therefore, dismissed as non-maintainable. 7. In the result, Misc. Application Nos. 19 to 22/Alld/2023 for the A.Ys. 2006-07 to 2009-10 stand dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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