2012 (12) TMI 809 - ITAT AGRA

Validity of Block Assessment - plea for rectification of mistake - Held that:- As decided in ITAT Versus V. K. Agarwal And Another [1998 (11) TMI 126 - SUPREME COURT] in accordance with section 254(1) is only when order bears the signature of both the Members and communicated to the parties. The rule 34 of ITAT Rules 1963 also provides that the order of Bench shall be in writing and shall be signed and dated by the Members constituting the Bench.

Thus in the light of above law laid the so-called claim by the assessee that order has been pronounced in the open Court is not the order of I.T.A.T. under section 254(1) of the Act. When there is no order of I.T.A.T. in accordance with law under section 254(1), there is no question of amending the order under section 254(2). That according to rule 34(4) the orders are to be pronounced in the Court but on perusal of records, it is noticed that there is no such pronouncement, rather the case/appeal was kept for order as per the order sheet dated 6.10.2008. Also that for such pronouncement in the open Court, the rules (4) & (5) of rule 34 of has been inserted by the Income Tax (Appellate Tribunal) (Amendment) Rules 2009 w.e.f. 01.05.2009. In the light of the facts, the contention of the assessee is rejected as such are not mistakes which are rectifiable under section 254(2).

The contention raised in the Miscellaneous Application itself shows that the assessee wants a second order after recalling the original order. The I.T.A.T. has no power to review its earlier order. The power under section 254(2) is only to amend the order with a view to rectify any mistake apparent from record. The so-called mistakes pointed out in the Miscellaneous Application discussed above are not mistake apparent on record. Therefore, the same is not covered under section 254(2) - against assessee.