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2017 (8) TMI 1454 - HC - Income TaxPower of ITAT to recall and re-hear the case by way of rectification order u/s 254(2) - Misc. application filed by assessee - Applications were heard on 13th May, 2016, but the Tribunal pronounced the order on these Miscellaneous Applications after six months and more on 18th November, 2016, accepting the error pointed out by the assessee - The result is that the initial order dated 6th September, 2013, is recalled and set aside and all appeals which were decided by the said order would have to be re-heard and re-decided. This petition of the Revenue seeks to challenge such an order. Held that:- We are surprised that the initial order is passed on 6th September, 2013. Aggrieved and dissatisfied with that order, the assessee had brought the appeals to this Court. In the meanwhile, they had also filed applications for rectification of the mistakes under section 254(2) of the Income Tax Act, 1961. Those applications were pending and were decided during the course of the appeals. The assessees having succeeded therein, withdrew their substantive appeals before this Court. We have seen a good number of years, namely four years, going by and neither sub-serving the larger interest of the public or the Revenue. In the light of the above, we dismiss these petitions. We clarify that the appeals of the Revenue which stand restored to file of the Tribunal shall be heard as expeditiously as possible and should be disposed of within a period of six months from the date of receipt of a copy of this order. Decided against the revenue.
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