TMI Blog2015 (8) TMI 1211X X X X Extracts X X X X X X X X Extracts X X X X ..... was in that view that the Tribunal proceeded to hold that it had committed a mistake in as much as it had given a finding of the impugned satisfaction not being recorded during the course of proceeding of SAPL without ascertaining the date of completion of proceedings in respect of SAPL. The observations made by the Tribunal that the issue raised by the Revenue would amount to review during the course of hearing of the Revenue's application of recall of the order dated 14th March 2012 has to be seen in the light of the further observations of the Tribunal in the order dated 30th August, 2013 that it had committed a mistake and therefore exdebito justice, it was obliged to correct a mistake in having proceeded on fundamentally incorrect basi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tition under Article 226 of the Constitution of India challenge orders dated 30th August 2013 and 14th January 2015 passed by Income Tax Appellate Tribunal (Tribunal). The impugned order dated 30th August, 2013 allowed the Miscellaneous Application for rectification / recall filed by the Revenue against the order dated 14th March, 2012 passed by the Tribunal under Section 254(2) of the Income Tax Act, 1961 (the Act) while the impugned order dated 14th January, 2015 dismissed the Miscellaneous Application for rectification/recall of the impugned order dated 30th August, 2013 i.e. in effect seeking a revival of the order dated 14th March, 2012. 2. The Petitioner had been assessed to tax relating to Block Period from 01.04.1996 to 18.02.200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14th March 2012 of the Tribunal. The Tribunal by its order dated 30th August 2013 allowed the rectification/recall application inter alia holding that it had proceeded on a factual misunderstanding that the proceedings of the searched person i.e. SAPL was completed prior to the issuing of notice to the petitioner. It found that the assessment in case of the searched person i.e. SAPL was completed on 28th February 2005 while notice to the Petitioner, was issued on 20th April 2004 i.e. before completion of proceedings, in case of the searched person i.e. SAPL. In the above circumstances, the Tribunal by its order dated 30th August, 2013 recalled its order dated 14th March, 2012 inter alia holding that it had committed a mistake inasmuch as it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the application for recall of the order dated 14th March 2012 leading to order dated 30th August, 2013, the Tribunal had observed that the issue as sought to be raised by the Revenue would amount to reviewing it's earlier order dated 14th March, 2012. This led to the Petitioner not pointing out that the recall application of the Revenue is not maintainable. It was also submitted that the entire basis of recalling the order dated 14th March 2012 by order dated 30th August, 2013 was that the satisfaction was not recorded in the case of the person searched i.e. SAPL but recorded in the Petitioner's case. In the above view, it is submitted that the order of the Tribunal dated 30th August 2013 be recalled as it had proceeded on a factua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order of recall dated 30th August 2013. This would only enable the parties to putforth their views on correct facts. There is basis for the Tribunal to recall it's order dated 14th March 2012 as it does appear that the Tribunal had proceeded on a factual erroneous basis. We do not see what prejudice is being caused to the Petitioner in attending hearing before the Tribunal and arguing the matter on merits. The Tribunal has withdrawn it's order dated 14th March 2012 as stated in it's order dated 30th August 2013 for a mistake committed by it while passing order dated 14th March 2012. One more fact which cannot be lost sight of is that the period to file an appeal from the order dated 14th March, 2012 to this Court under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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