2018 (11) TMI 1773 - AT - Income Tax

Rectification of mistake u/s 254 - In the opening part it has been mentioned in the ITAT s order that the appeal preferred by the assessee emanates from the order of the CIT(A) Faizabad whereas in fact the same emanates from the order of the CIT(A)-4 Lucknow and in para 3 and para 5 of the order of the Hon ble ITAT the facts of the case of the appeal filed by the assessee have been mentioned and decision has been given by the Hon ble ITAT passed quoting the said facts which do not relate to the appeal filed u/s 271C which relates to the penalty levied u/s 271C for A.Y. 2015-16 and which was fixed for hearing on 31.10.2018 HELD THAT - There appears to be mistake apparent on fact in the order of the Tribunal 2018 (11) TMI 129 - ITAT DELHI In the interest of justice we recall the order of the Tribunal and the Registry is directed to fix this appeal for fresh hearing in due course.

Summary

Issues:
1. Mistake apparent on fact in the order of the Tribunal dated 30/10/2018 regarding the appeal No.16/LKW/2018.
2. Request for recalling the order and hearing both appeals filed by the assessee separately.

Analysis:

Issue 1: Mistake apparent on fact in the order of the Tribunal dated 30/10/2018 regarding appeal No.16/LKW/2018

The Miscellaneous Application filed by the assessee is based on discrepancies found in the Tribunal's order dated 30/10/2018 in relation to appeal No.16/LKW/2018. The application highlights the error in mentioning the origin of the appeal, incorrectly stating it emanated from the order of the CIT(A), Faizabad, whereas it actually stemmed from the order of the CIT(A)-4, Lucknow. Additionally, the facts and decisions mentioned in the order do not correspond to the appeal filed under section 271C in ITA No. 16/LKW/2018 for the penalty levied for the assessment year 2015-16. The application points out that the Authorized Representative argued the matter pertaining to a different appeal, i.e., ITA No. 512/LKW/2018, which was related to the order passed under section 143(3) for the assessment year 2011-12. The application requests the order to be recalled to rectify these discrepancies.

Issue 2: Request for recalling the order and hearing both appeals filed by the assessee separately

Upon perusing the grounds in the Miscellaneous Application and the corrigendum filed by the assessee, the Tribunal acknowledges the mistake apparent on fact in the order dated 30/10/2018. In the interest of justice, the Tribunal decides to recall the order of appeal No.16/LKW/2018 and directs the Registry to schedule a fresh hearing for the appeal. Consequently, the Miscellaneous Application of the assessee is allowed, and the order is pronounced in the open Court on 30/11/2018, ensuring that both appeals filed by the assessee, i.e., ITA No. 16/LKW/2018 and ITA No. 512/LKW/2018, will be heard and decided separately to uphold the principles of natural justice and procedural fairness.

This detailed analysis of the judgment from the Appellate Tribunal ITAT Lucknow highlights the issues raised by the assessee, the Tribunal's decision to recall the order, and the implications for the separate hearing of the appeals filed by the assessee to ensure procedural correctness and fairness in the legal proceedings.