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2020 (10) TMI 833 - ITAT CHANDIGARHRectification of mistake u/s 254 - certain mistakes apparent on record have occurred in the common order in [2019 (8) TMI 1225 - ITAT CHANDIGARH] - escaped attention of the Tribunal - Reference has been made to certain additional facts and evidences stating that the Tribunal has erred in not taking note of these additional facts and evidences - HELD THAT:- DR could not point out any mistake in the impugned order which can be said to be a mistake apparent from record. In fact, the Department through these applications seeks the review of the order by way of pleading additional facts which is not permissible in a rectification application u/s 254(2) of the Income Tax Act, 1961. This Tribunal does not have any power to review its own order. Power of rectification under section 254(2) can be exercised only when the mistake which is sought to be rectified is an obvious and patent; mistake which is apparent from the record, and not a mistake which requires to be established by arguments and a long drawn process of reasoning on points on which there may conceivably be two opinions. Even failure by the Tribunal to consider an argument advanced by either party for arriving at a conclusion is not an error apparent on the record, although it may be an error of judgment and under such circumstances the Tribunal has no jurisdiction under section 254(2) to pass the second order. In this case the Ld. DR has failed to point out what fact or even any argument coming from record, the Tribunal has failed to consider in the order dated 12.7.2019. - Decided against revenue.
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