TMI Blog1984 (8) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... up for hearing on 8-6-1984, the Advocate for the applicant urged that the Tribunal has powers to restore any case which has been dismissed, and hear it afresh. In particular, he urged that there was an error apparent on record in the sense that the assumption of the appellant-applicant Bhat, that there will be delay in the hearing of another case of his if the present appeal under consideration were to be pressed was a wrong one. It should, therefore, be possible to deal with the application as one for rectification of an error apparent on record. He also felt that there was case law regarding withdrawal of appeals and their subsequent restitution but it was not readily available with him. We had accordingly adjourned the case. 4. On the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealing with an application for rectification. In the third case it has been held that the provision regarding rectification would not cover a case where a mistake has to be discovered by a complicated process of investigation, argument or proof. (3) a. Stadmed Private Ltd. v. C.I.T. West Bengal IV - 1983 (140) I.T.R. 361 Cal. b. Sidharamappa Andannappa Manvi v. C.I.T., Bombay - 1952(21) I.T.R. 33 Bom. c. C.I.T., Madhya Pradesh and Bhopal, Nagpur v. Sheolal Ramlal - 1958 (33) I.T.R. 47 M.P. Here the Advocate stated the proposition that if there is a mistake in the order apparent from the record, the Tribunal can call back the papers and hear the case afresh. 5. In the first case, the Court has held that the Tribunal has no do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 35 of the Act. 8. Thus what is sought to be canvassed by the Advocate is slightly different from what is contained in the aforesaid decisions. (4) Malchand Surana v. C.I.T., Calcutta - 1971 (82) I.T.R. 314 In this case the Court held that the Appellate Tribunal has powers under Section 33 of the Income Tax Act for doing all such acts of employing such means as would be essentially necessary for its execution of the appellate jurisdiction. In that case the issue posed before the High Court was whether on the facts and circumstances of the case the Tribunal (Income Tax Appellate Tribunal) was right in vacating the older which it had passed in the appeal against the assessment in contravention of Section 33(6) of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ested in the disposal of the Revision Petition and the same may be returned to the Petitioner. Hence, I am not in a position to attend the hearing since I do not desire that the Tribunal to take up the case. It was on this communication which appears to be a considered one on the part of the appellant that the appeal was dismissed as withdrawn. This fact was mentioned to the Advocate of the applicant on the first day of hearing. What be sought to argue is that the assumption of the appellant that there would be a delay in the disposal of the second appeal and hence the decision to withdraw it is an error on his part. This should be treated as an error apparent on record and the error rectified, the appeal restored to file and re-he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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