9911796707
TMI Blog1984 (8) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... n the facts and in the circumstances of the case and having regard to the Hon'ble Orissa High Court decision reported in CIT vs. Jagabandhu Roul (1985) 44 CTR (Ori) 311 : (1984) 145 ITR 153 (Ori) the Tribunal was justified in law in recalling its entire order being WTA No. 1094 to 1096 (Cal) of 1981, dt. 14th Feb., 1983 in contravention of the provisions of s. 24(10) of the WT Act, 1957? 3. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in recalling its entire order being WTA No. 1094 to 1096 (Cal), of 1981 instead of if rectifying mistake of any apparent from the record in terms of the provisions of s. 35(1)(a) of the WT Act?" 2. It is submitted by the learned Departmental Representative that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered the various submissions, different facts of the case into consideration. He was of the view that the WTO has taken strict view of law and that there was no deliberate design by the assessee to withhold the filing of the returns in time. According to the AAC, the assessee had reasonable cause for which the assessee could not file the returns in time and that the act of the assessee was neither deliberate nor contumacious. The penalty orders were cancelled. 4. Therefore, the Department brought the appeals before the Tribunal against the above order of the AAC. The Tribunal heard both the sides and gone through the facts of the case and on the reasons recorded. It set aside the orders and restored back the matter to the file of the AAC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or extension of time, was for IT or WT returns. It was also stated that the delay in filing of the WT returns was due to different causes which were in existence. It was urged that the Tribunal made a general and common observation for all the years under consideration it was also pointed out that the circular on which the assessee placed reliance, had been omitted to be dealt with by the Tribunal and, therefore, the appeals by the assessee should have been straightaway allowed. 7. The Tribunal heard both the sides and perused its earlier order and other records. After considering the facts and circumstances of the case and the points made in the miscellaneous application, the Tribunal considered that it was necessary in the interest of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the time of hearing of the appeals, which have not been considered by the Tribunal. The Tribunal was of the opinion that in view of the points made in the miscellaneous application and after considering the different facts and circumstances of the case it was considered necessary in the interest of justice that the order of the Tribunal should be recalled for fresh hearing. No decision or adjudication was made by the Tribunal at that stage. Since no aspect or question has been decided finally by the Tribunal, the question of making an application for reference would not arise at that stage. Similar is the view of the Hon'ble Andhra Pradesh High Court in the case of CIT vs. Warner Hindustan Ltd. (1984) 145 ITR 24 (AP). That apart, in the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der it cannot be said that the Tribunal has reviewed its own order given earlier, as was the case of Jagabandhu Roul. The recalling of the order in the present case was necessitated to certain basic issues having been not considered by the Tribunal as pointed out in the miscellaneous application. In this view of the matter, it cannot be said that the above three questions are questions of law which require to be referred. In fact, in the respondent's reply, it has been claimed that the above questions cannot be said to have arisen out of the order of the Tribunal. 11. Having regard to the totality of the facts and circumstances of the case and the points involved in the miscellaneous application vis-a-vis, the question as set out in para ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
