TMI Blog2014 (2) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by a court or Tribunal is conclusive in so far as the facts and conclusion recorded therein. The mistake in the order sought to be rectified is not specifically brought to scrutiny showing that such mistake is apparent from record and is a rectifiable mistake - Had there been any fact recorded and law was not rightly applied there to reach to a conclusion, that could have been appreciated to be a case of rectifiable mistake. But that is not the case here. Further, Tribunal has no power of review in absence of statutory provision in that regard. Appellant was well aware that Tribunal has no power of review. But it opted to withdraw its appeal before Hon’ble High Court to seek review remedy before Tribunal. On the facts and in the cir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants case. But, unfortunately without recording the submission of either side, concession of both sides was recorded and decision as above was made by Tribunal which has gone against the appellant. This has seriously prejudiced interest of the appellant and the appellant having been aggrieved by that had moved an appeal to Hon ble High Court of Chhattisgarh which was registered as Tax case No. 20/2013 to grant appropriate relief. 3. While the matter as above was before the Hon ble High Court, appellant was legally advised to seek remedy of review before Tribunal for which withdrawal of the appeal was prayed before the Hon ble court with liberty to file a review application before Tribunal. Accordingly, present application is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra) submits that the Tribunal is empowered by its inherent jurisdiction to review an order which has caused wrong to the parties. Accordingly, atonement to the wronged party by the Court or Tribunal for the wrong committed by it has nothing to do with the concept of inherent power to review. 7. On the aforesaid submissions, it is prayer of the appellant that the order passed by the Tribunal on 07/11/12 has given rise to mistake apparent from record. 8. Revenue supports the order passed by Tribunal. 9. Heard both sides and also perused the record, so also grievance of the appellant from the application for rectification. There is no dispute by either side that the fact recorded by Tribunal in the order dated 07/11/12 is correct. The on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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