Tribunal cannot recall its own order in the garb of power vested us 254
Relevant Text of the Order is follows :
4. We have considered the rival submissions and perused the material on record. We noted that the Revenue has not pointed out any specific mistake apparent in the order of the Tribunal. The Revenue, by filing this Misc. Application, desires this Tribunal to review its own order. This Tribunal, in our opinion, does not have any power u/s 254(2) to review its own order. The power vested with the Tribunal relates to the mistake apparent on record. The mistake apparent on record means that the mistake must be apparent on the face of the record. The Tribunal, after considering the grounds raised in appeal, decided the appeal and passed the order. If the Revenue has any grievance against the order of the Tribunal, the Revenue can go before the High Court by filing appeal u/s 260A.
The Tribunal cannot recall its own order in the garb of power vested u/s 254(2) of the Act. Recalling of the order will tantamount to rehearing of the appeal. This power is not vested with the Tribunal. The Tribunal after considering the submissions of both the parties has passed the order discussing the provisions of the law. In our opinion, there is no mistake in the order of the Tribunal. We accordingly dismiss the Misc. Application filed by the Revenue.
5. In the result, the Misc. Application of the Revenue stands dismissed.
(Order pronounced in the open court on 22/08/2019)
You May Also Like:
- Harmonised Master List of Infrastructure Sub-sectors for the purposes of section 10(23FE) of Income-tax Act 1961
- CBDT provides Utility to ascertain TDS Applicability Rates on Cash Withdrawals
- Sec 159 – Legal heir can be assessed w.r.t. inherited assets in case of death of Taxpayer
- Income Tax Department carries out search and survey operations in Rajasthan, Delhi and Mumbai