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TMI Blog2013 (10) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... of the search proceedings in view of the decision of Division Bench of this Court in case of Neesa Leisure Ltd. and anr Vs.Union of India Through Secretary and ors. Reported in [2011] 338 ITR 460. On the other hand, the assessee contended that the Tribunal would suffer from no such inhibition. 2. The Tribunal, by its detailed judgement dated 30.03.2012, considered this controversy and ruled in favour of the respondent and against the assessee. Thereafter, the Tribunal also proceeded to examine on merits various issues raised by the assessee regarding additions retained by the CIT(Appeals). On such issues, the Tribunal gave its detailed consideration and final findings as well. 3. The respondent-assessee, thereafter moved misc. civil appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egistry is directed to post the cases in due course and intimate both the parties. (In IT (S) A.No. 63 and 52/Ahd/2005 (BP-1-4-1995 to 26-2-2002) Rajendra M. Vyas v. DCIT, CC 12, Ahmedabad Manubhai P. Vyas (Dec.) L/h Rajendra M. Vyas Vs DCIT, CC-12, Ahmedabad. 5. In the result, both the Misc. Applications filed by the assessee are allowed." 5. From the original order passed by the Tribunal on 30.03.2012, we had gathered a strong prima facie impression that the assessee was correct in contending before the Tribunal that no arguments on merits beyond the question of applicability of the decision of this Court in case of Neesa Leisure Ltd. (supra) were made. Further, since the Tribunal itself had, in its rectificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal's recollection of what transpired during the oral hearing before it true and accurate. 8. In the result, we do not find any merits in the petition in which the principal stand of the department is that the Tribunal could not have recalled its order which was rendered on merits after by-partite hearing. When we find that the Tribunal proceeded to decide certain issues on merits without giving full opportunity to the aggrieved party to make submissions thereon, the order did certainly suffer from an error apparent on the record. Tribunal, therefore, committed no error in exercising power of rectification. We may, however, clarify that by recalling the said order, the Tribunal cannot seem to have recalled its earlier conclusions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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