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2023 (5) TMI 316 - AT - Income TaxRectification of mistake u/s 254 - Scope of rectification order - allow correcting the errors of law or “re-appreciating the factual findings” - Tribunal quashed the intimation passed u/s. 143(1) passed by CPC, without affording an opportunity to the assessee to make out the adjustment either in writing or in electronic mode as per the 1st proviso to Section 143(1) of the Act - HELD THAT:- As seen from the Tribunal order, the ld. D.R. could not contravent that any notice was sent by CPC as per first proviso to Section 143(1)(a) during the course of the hearing of the appeal. There is no further reference to the so called notice dated 03.09.2019 issued by CPC to the assessee for the proposed adjustment to be made in the 143(1) intimation order. Thus the Revenue failed to produce the required documents before the Tribunal and by this Misc. Application producing the new document that too from the “office record of the Revenue” and requesting to recall the order, which is not permissible u/s. 254(2) of the Act. The present Misc. Application filed by the Revenue is to review the earlier order/decision of the Tribunal which is not permissible u/s. 254(2) - Further as per Rule 18(6) of the ITAT Rules the so called “notice dated 03.09.2019” is not “part of the record of the Tribunal” while passing the order. Thus the tribunal has not committed any mistake or error, therefore the present M.A. is devoid of merits and the same is liable to be dismissed. Misc. Application filed by the Revenue stands dismissed.
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