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M/s. RAJ CORPORATION Versus INCOME TAX OFFICER

Rectification application u/s 154 to rectify the factual error which had crept into the earlier order dated 16.11.2010 - application under section 254(2) of the Act seeking recall of the order passed by the Tribunal in the light of the fact that the same confirmed the previous order passed by the Commissioner (Appeals), which already stood merged with the subsequent order - Tribunal dismissed the miscellaneous application mainly on the ground that there was no sufficient reason for non-appearanc .....

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r passed by the Commissioner (Appeals). Merely because the Tribunal did not find that sufficient cause had been made out by the assessee of remaining absent at the time when the appeal came to be decided, was no reason for the Tribunal, having regard to the facts and circumstances of the case to reject the application filed by the petitioner. Besides, it is an admitted position that against the subsequent order dated 3.3.2011 passed by the Commissioner (Appeals), the revenue had already preferre .....

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inasmuch as on that date the said order passed by the Commissioner (Appeals) already stood merged with the subsequent order. Rectification allowed - Decided in favour of assessee. - SPECIAL CIVIL APPLICATION NO. 9354 of 2015 - Dated:- 24-8-2015 - MS. HARSHA DEVANI AND MR. A.G.URAIZEE, JJ. FOR THE PETITIONER : MR KETAN H SHAH, ADVOCATE FOR THE RESPONDENT : MRS MAUNA M BHATT, ADVOCATE JUDGMENT (PER : HONOURABLE MS. JUSTICE HARSHA DEVANI) 1. Rule. Ms. Mauna Bhatt, learned senior standing counsel wa .....

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to as the Act ) making an addition of ₹ 31,00,000/- under section 68 of the Act. The petitioner carried the matter in appeal before the Commissioner of Income Tax (Appeals), who by an order dated 16.10.2010, dismissed the appeal and confirmed the addition. The petitioner thereafter, moved an application under section 154 of the Act on 19.2.2011 before the Commissioner (Appeals) requesting to rectify the factual error which had crept into the earlier order dated 16.11.2010. By an order date .....

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der dated 13.6.2014, the appeal came to be decided ex parte as there was no appearance on behalf of the assessee. The petitioner thereafter filed an application under section 254(2) of the Act before the Tribunal seeking recall of the earlier order in the light of the fact that the previous order which was subject-matter of appeal before the Tribunal had been subsequently rectified by the Commissioner (Appeals). By the impugned order dated 19.2.2015, the Tribunal rejected the application on the .....

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nt order dated 3.3.2011 and did not have any independent existence of its own. It appears that at that relevant time, when the appeal preferred by the petitioner against the previous order of the Commissioner (Appeals) came up for hearing before the Tribunal, none appeared for the assessee before the Tribunal and the matter came to be decided ex parte. It appears that even on behalf of the revenue, it was not pointed out that the order which was subject-matter of challenge before the Tribunal ha .....

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y on the ground that there was no sufficient reason for non-appearance at the time of hearing of the appeal on the part of the assessee. 7. In the opinion of this court, the approach adopted by the Tribunal cannot in any manner be said to be reasonable. When the order which was subject-matter of challenge before the Tribunal was no longer in existence as the same had merged with the subsequent order passed by the Commissioner (Appeals), the Tribunal was not justified in not recalling the previou .....

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