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2017 (10) TMI 1493 - AT - Income TaxRectification of mistake - Unexplained delay in pronouncement of the order - HELD THAT:-The orders have to be passed in variably within three months of the completion of hearing of the case. In this case, admittedly the order was passed beyond three months. No reason whatsoever for the delay has been recorded. As held in SHIVSAGAR VEG. RESTAURANT [2008 (11) TMI 64 - HIGH COURT BOMBAY] such delay is incurable and even administrative clearance cannot cure the same. As held in the case of Asstt. CIT v. Saurashtra Kutch Stock Exchange Ltd. [2008 (9) TMI 11 - SUPREME COURT] any order of the tribunal without considering the decision of Hon'ble jurisdictional High Court or the Hon'ble Apex Court judgement even if not bought to the notice of the tribunal, results in the order of the tribunal being liable for rectification upon filing of an application under section 254(2) for containing mistake apparent from the record. Admittedly, in this case, the impugned common tribunal orders are not in accordance with the above two jurisdictional High Court's decision which clearly mandate that the order of the tribunal should be pronounced within a period of three months of the hearing of the appeal. The Income Tax Appellate Tribunal Rule 34(5) as mentioned hereinabove also provides the same. Hence, in accordance with the ratio of the above Hon'ble High Court and Hon'ble Supreme Court judgements, such decisions rendered after 3 months need to be recalled and heard afresh as they are liable for mistake apparent from record. Accordingly, we recall the afore-said common orders of the Tribunal due to delay beyond three months in pronouncing the order in accordance with the Hon'ble jurisdictional High Court decision as above - miscellaneous application filed by the assessee stands allowed.
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