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2018 (7) TMI 738 - AT - Income TaxRectification of mistake - basis for moving an application under section 254(2) - Held that:- As during the course of hearing, the Bench is at liberty to ask questions and solicit response from the ld AR and in the process, if the AR has got some unilateral impression on the outcome of the hearing and that too, without the Bench even whispering a word, such impression cannot be a basis for holding some mistake on part of the Bench when the matter is being heard and the decision has not been pronounced. Till the final decision in the matter is not finally pronounced in the Open court, any impressions which either of the parties may get cannot be a basis for moving an application under section 254(2) of the Act. Regarding non-consideration of various Co-ordinate Bench decisions so relied upon by the ld AR, it is not essential that the Bench is required to gave its specific findings on each of the decisions so long as the said decisions have been duly considered before a final view has been taken. Regarding the penalty show-cause dated 18.06.2012, the Bench has considered the first show-cause dated 28.12.2011 and the second show-cause dated 18.06.2012 and in the totality of facts held that the assessee was made aware of the penalty proceedings having been initiated against him and he chooses to ignore the same. The said findings are in the context of issuance of show-cause and denial of reasonable opportunity being heard. Therefore, it is incorrect to hold that the Bench heavily relied upon only the communication dated 18.06.2012 as another show-cause notice. At the same time, we note that discussion regarding the second show-cause dated 18.06.2012 find mention in the penalty order only and there is no separate copy of the show-cause which is available on record. We, however, agree with the ld AR that the non-consideration of the decision of the Hon’ble Rajasthan High Court in case of Sheveta Construction Co. Pvt Ltd vs ITO [2016 (12) TMI 1603 - RAJASTHAN HIGH COURT] is a mistake apparent from record in the context of specific limb of section 271(1)(c) invoked by the AO and penalty finally levied by the AO
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