TMI Blog2014 (9) TMI 1097X X X X Extracts X X X X X X X X Extracts X X X X ..... mention of any arguments on a point, which may have been argued before the Tribunal at the time of hearing of the appeals in the present MAs. preferred by the Tribunal. It is well settled that the Tribunal has no power to review its own order and it has limited jurisdiction to rectify any mistake in the order of the Tribunal, which could be said to be apparent from the record. In the facts of the present case, no mistake could be pointed out in the appellate order of the Tribunal dated 7.9.2012 (2012 (9) TMI 1093 - ITAT AHMEDABAD), which could be said to be a mistake apparent from record, and accordingly, the present MAs. preferred by the Revenue are devoid of any merit, and are accordingly dismissed. - MA Nos.197 and 198/Ahd/2013 IN ITA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its appellate order dated 7.9.2012, the department would not be in a position to argue its case on merits. 3. The learned counsel for the assessee has opposed the submissions of the learned DR. He submitted that the Revenue has not mentioned in its MAs. that which arguments of their was not considered by the Tribunal, and therefore, there is no mistake apparent from the record, and the Tribunal has no power to review its own order, and therefore, the appellate order passed by the Tribunal dated 7.9.2012 could not be recalled. He submitted that the Revenue could not make out any case for recall of the order of the Tribunal. 4. We have carefully considered rival submissions and perused the order of the Hon ble jurisdictional High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isposed of. At the time of hearing of the present MAs. preferred by the Revenue after passing the order dated 21.10.2013 by the Hon ble High Court, in reply to a specific query from the Bench, the learned DR was not able to point out any arguments or points which were argued before the Tribunal at the time of hearing of the appeals of the Revenue, and on which no finding have been recorded by the Tribunal. The learned DR submitted that Sr. DR who has argued the matter has been transferred from his post of Senior Departmental Representative before the Tribunal. We find that in the MAs. filed by the Revenue, no point or argument has been mentioned, which may have been argued on behalf of the Revenue at the time of hearing of the appeals of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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