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2015 (12) TMI 27 - AT - Income TaxPenalty u/s.271(1)(c) - whether barred by limitation - whether the issue of limitation was not dealt by the ld. CIT(A) - recalling the order - Held that:- From the order of the CIT(A), it transpires that the ld.CIT(A) stated that the assessee was unable to substantiate this ground of facts without mentioning the relevant facts of the case. Hence, there is merit into the contention of assessee that order of ld. CIT(A) is nonspeaking on this issue. Further, it was observed by ld. CIT(A) that in support of contention, assessee relied upon the decision of Navjivan Oil mills [2001 (7) TMI 81 - GUJARAT High Court] and Dilip N Shroff vs. JCIT [2007 (5) TMI 198 - SUPREME Court] In the entire order of the ld. CIT(A), he has not discussed the facts of the case, which were relied by counsel for the assessee during course of hearing before him. Ld. CIT(A) has simply stated that the case laws as relied by assessee are distinguishable on facts. It is settled position of law that the appellate authority is required to give its finding on the judgments as relied by counsel merely stating that the decisions relied are distinguishable on facts would not be sufficient. Under these facts, we do not find any merit into the application moved by the Revenue. Moreover, the revenue has not pointed out any mistake apparent from the record. The ground taken for recalling the order is that the order of the Tribunal is perverse and contrary to the facts on record. The grounds as taken in the present application do not fall within the scope and ambit of Section 254 of the Act, as it would tantamount to review of the order. Decided against revenue
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