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2020 (10) TMI 1052 - AT - Income TaxRectification u/s 254 - HELD THAT:- All the submissions and explanations by the assessee and the department have been summarized and then a finding has been arrived at. The issue has been decided after considering the facts in entirety available on record. In fact full opportunity had been given to the assessee to make submissions. A perusal of the facts in the instant case clearly indicate that the applicant has not pointed out any mistake apparent from the record. A mistake apparent on the record must be an obvious mistake and not something which can be established by a long drawn process of reasoning on points on which there may be conceivably two opinions. A decision on a debatable point of law is not a mistake apparent from the record. In the instant case, before the Tribunal, the hearing was concluded on 23.07.2019; the order was passed on 18.10.2019. There is no merit in the contentions of the Ld. counsel that since the appeal was pending till the date of pronouncement of the order, the Circular No. 17 of 2019 dated 18.08.2019 would apply. A mistake apparent on the record must be an obvious mistake and not something which can be established by a long drawn process of reasoning on points on which there may be conceivably two opinions. A decision on a debatable point of law is not a mistake apparent from the record. Admittedly, during the course of hearing before the Bench on 23.07.2019, neither the Ld. counsel nor the Ld. DR made any mention of Circular No. 17 of 2019 dated 18.08.2019. As mentioned earlier, it is not a stand-alone Circular; it is to be read in conjunction with CBDT Circular No. 3 of 2018. Circular No. 3 of 2018 dated 11.07.2018 also mentions at para 10 that adverse judgments relating to six issues should be contested on merits notwithstanding that the tax entailed is less than the monetary limits specified in para 3 therein or there is no tax effect, which obviously requires long drawn process of reasoning. In the impugned order, there is no trace of patent, manifest and selfevident error which can be said to be an error apparent on the face of the record .What the applicant wants is a review of the order passed by the Tribunal, which is not permissible under the Act. Not a single error in the impugned order has been pointed out by the applicant. What the applicant wants is a review of the order passed by the Tribunal. The Tribunal is a creature of the statute. The Tribunal cannot review its own decision unless it is permitted to do so by the statute.
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