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2021 (2) TMI 129 - ITAT SURATRectification of mistake - Jurisdiction over the matter of assessee lies with Income Tax Settlement Commission [ITSC] by virtue of section 245F(2) OR Tribunal - CIT(A) has dismissed the appeal only for statistical purpose and it is not on appealable order - HELD THAT:- We have noted that in the entire MA, there is no such averments that while deciding the appeal, the submissions raised by the ld. DR for the revenue was not correctly recorded or such submissions was left from consideration by Tribunal while adjudicating the appeal. We have noted that no such arguments was raised by revenue that the jurisdiction over the matter of assessee lies with ITSC by virtue of section 245F(2) of the Act and the Tribunal has no jurisdiction to adjudicate the appeal and that the Ld. CIT(A) has dismissed the appeal only for statistical purpose or that order is not on appealable order. All these pleas are raised for the first time before the Tribunal. Therefore, the pleas (objections) raised in the present MA is misplaced and cannot be admitted at this stage. Even otherwise it is settled law that mistake which is required to be rectified must be obvious and patent and not something which can be established by a long drown process or reasoning. If the issue is debatable and not patent and clear, then the provision of section 254(2) cannot be invoked and the remedy lies under section 260A of the Income tax Act. Therefore, we reject the submissions of Ld. DR for the revenue on first two objections Condonation of delay - We find merit in the submissions of ld.AR for the assessee that reliance on the order [2017 (7) TMI 360 - ITAT AHMEDABAD] was only for condoning the delay. We noted that the revenue has not raised grievances about the condonation of delay in admitting the appeal. Cases of assessee are similar on facts as in case of other group case which were also restored by the Tribunal to the file of LD. CIT(A), hence, the Tribunal in the present case has made no mistake, much less apparent mistake while following the order of the Tribunal in group cases. The revenue has not filed application to recall the order in Kirit M. Patel - Thus, the grievance of the revenue as raised in objection no. (iii) is also misplaced. Revenue made reliance on the decision of Cochin Tribunal in JC Augustine [2009 (3) TMI 218 - ITAT COCHIN], wherein it was held that if the matter abates before ITSC, the erstwhile jurisdiction of the CIT(A) gets revived, thus, the assessee has to move a restoration petition before ld. CIT(A). We have seen that the Tribunal while restoring the appeals of the assessee to the file of ld. CIT(A) has not adjudicated the issues raised in the appeals on merit. So there is no harm to the interest of revenue as there is no adjudication on merit by Tribunal. In the result the application filed by the revenue is dismissed.
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