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2013 (12) TMI 950 - AT - Income TaxRectification of mistake - Order resulted in additional burden on the assessee - Held that:- When an appeal is preferred before the Tribunal by any of the parties, the Tribunal is supposed to pass appropriate order as it may deem fit in the appeal preferred by any of the parties - It is immaterial whether such order will benefit one or the other of the parties in the process it might be in favour of a party, who had not preferred the appeal, particularly, when the principle of law is laid down and on such legal principle the appellant may not entitled to any relief - There is nothing to prevent the Tribunal from passing appropriate order in such an appeal preferred by one of the parties even though it might amount to granting of relief to a party, who did not prefer any appeal - The Tribunal is not supposed to pass an anomalous order - Neither can it create a confusing state and permit confusion to continue, nor can it pass an incongruous order. It has to decide the case irrespective of the fact as to whether it would amount to granting relief to the other party who did not prefer the appeal - Following CIT v. Assam Travels Shipping Service [1992 (9) TMI 2 - SUPREME Court] - Tribunal is having no such power to make a review. There was no mistake in the order of the Tribunal much less any mistake apparent on record - Decided against assessee.
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