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I-T - Rectification application u/s 254(2) cannot be resorted, to re-canvas issues which according to aggrieved party were not properly heard: HC

By TIOL News Service

CHENNAI, DEC 15, 2018: THE ISSUE IS - Whether rectification application u/s 254(2) can be resorted to re-canvas the points which acccording to the aggrieved party were not properly heard. NO IS THE VERDICT.

Facts of the case:

THE Revenue Department preferred the present appeal challenging the action of ITAT in dismissing the Miscellaneous Application filed by the Revenue in respect of the Appellate Order dismissing the Revenue's appeal, pointing out that the Appellate Tribunal had not considered the ground placed by the Revenue to the effect that the CIT(A) had failed to consider the remand report submitted by the AO. In other words, the Department challenged the action of ITAT in not rectifying the mistake of non-consideration of a vital ground of appeal which amounted to a mistake apparent from record even though no fresh facts which were not available before the Tribunal had to be considered.

After hearing the parties, the High Court held that,

++ the Revenue has filed miscellaneous application to rectify the mistake in the order passed by the Tribunal stating that certain grounds raised by them were not properly considered. The grounds which according to the revenue were not considered is with regard to the remand report submitted by the AO. The miscellaneous application once again reiterate certain grounds which was found to be the grounds raised before the Tribunal. The Tribunal by the order rejected the application on the ground that there is no error which needs to be rectified and the revenue seeks to re-argue the matter. This Court is in agreement with the view taken by the Tribunal. The attempt of the Revenue is to re-canvas the points which were raised by them before the Tribunal and in the event if the the Revenue is of the opinion that the points raised by them were not properly considered, then the remedy is to file an appeal. Thus, there is no rectifiable mistake pointed out by the Revenue before the Tribunal to exercise its jurisdiction u/s 254(2).

(See 2018-TIOL-2589-HC-MAD-IT)


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