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2014 (1) TMI 293 - AT - Income TaxRecall of order - Held that:- The scope of section 254(2) is very limited under which an order can be amended or rectified by the Tribunal where there is a mistake apparent on the record of the order - From the perusal of the impugned order, there appears no mistake apparent on the record - The ground that the assessee could not produce the relevant documents relied upon by the assessee before the lower authorities is not a ground which can be considered to be a mistake apparent on the record - It was the discretion of the Tribunal either to accept or reject the adjournment application and when it is the case of the assessee itself that the same was rejected and even the ld. representative of the assessee was duly heard on merits, under such circumstances it cannot be said that there was any mistake committed by the Tribunal which is apparent in the order - If the representative of the assessee had not filed the documents relied upon by it before the date of hearing itself, then he himself is responsible for the lapse or lack of due diligence - It cannot be said to be a case of any mistake apparent on the record. The shareholder would have independent right to contest such additions if so made by the AO but so far the assessee company is concerned, it has no locus-standi to contest the same - The assessee has sought the recalling of the order by way of seeking the review of the order passed on merits, but not for any rectification of mistake apparent on record which otherwise is beyond the scope of provisions of section 254(2) of the Income Tax Act - Decided against assessee.
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