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2019 (12) TMI 300 - AT - Income TaxRectification of mistake - error apparent on the face of record - Validity of remanding the matter - whether this Tribunal erred in remanding the matter to the file of CIT(A) for his fresh consideration in the facts and circumstances of the case? - HELD THAT:- The sub-Section (2) of Section 254 of the Act provides jurisdiction to Tribunal to rectify any mistake apparent in the record, amend any order passed by it under sub-section (1) of section 254 of the Act. It is an established principle that this Tribunal does not have any power to review its own power under the provisions of the Act. The only power which the Tribunal processes is to rectify any mistake in its own order which is apparent from the record. In the present case after examining the record, the Tribunal came to the conclusion that it was not possible to decide the additional ground without there being any relevant material evidence on record. The Tribunal cannot exercise its power of rectification taking into consideration any other circumstances which would support or not support its conclusion so arrived at - The power of rectification U/s 254(2) of the Act can be exercised only when the mistake which is sought to be rectified as an obvious and patent mistake which is apparent on record and not a mistake requires to be on record. Failure by the Tribunal to consider an argument advanced by either party for arriving at a conclusion is not an error apparent on record, it may be an error of judgement - there was no opportunity for the respondent Revenue to file its submissions along with the relevant evidence involving the legal ground - miscellaneous application filed by the assessee fails and it is dismissed.
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