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2022 (11) TMI 410 - AT - Income TaxRectification u/s 154 - Capital gain computation - assessee had sold land which was ancestral land acquired by him - HELD THAT:- The contents of the order passed by the CIT(A) both in quantum proceedings and u/s 154 of the Act on rectification application filed by the assessee ,we agree with the assessee, itself are self-speaking and loud and clear that the ld.CIT(A) was aware that the decision of the jurisdictional High Court cited by the assessee was applicable in the facts of the case before him. In his order passed in quantum proceedings, we find, he dismisses assessee’s contention of the reference made to DVO by the AO being bad in law relying on a decision of the Hon’ble Delhi High Court, this despite the fact that the assessee cited decision of the jurisdictional High Court in favour of the assessee. CIT(A) did so without distinguishing the decision of the jurisdictional High Court cited by the assessee. In fact, he on the contrary implicitly accepted the applicability of the said decision to the facts of the case when he dismissed assesses plea stating in his order “with due respect to the order of the jurisdictional high court”. This shows that he was aware that the decision of the jurisdictional High court applied to the issue before him Even when the assessee filed a rectification application before him for not following the jurisdictional High Court decision, the Ld.CIT(A) did not distinguish the said decision while dismissing assesses application, but again on the contrary stated that “accepting assesses application would tantamount to changing the decision .” This again is an implicit acceptance by the Ld.CIT(A) of the mistake in his order passed in quantum proceedings by not following the ratio laid down by the jurisdictional High Court on the issue before him. Having admitted to this mistake in his order, there was no other recourse available in law to the Ld.CIT(A) other than allowing assessee’s rectification application. His dismissal of the rectification application on the ground that it would change the CIT(A)’s order is in blatant disregard and against all settled principles of law. If a mistake is admitted to have occurred in an order, the same needs to be rectified. There are no two ways about it. Therefore, without going into the merits of the case, on the basis of the admission of the ld.CIT(A) itself that jurisdictional High Court decision applied in the case of the assessee which he repeatedly implied in his order passed both in quantum proceedings and u/s 154 of the Act, we set aside the order of the ld.CIT(A) passed under section 154 of the Act and direct him to allow the assessee’s rectification application.
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