TMI Blog2019 (4) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... two opinions. Failure by the Tribunal to consider an argument advanced by either party for arriving at a conclusion is not an error apparent on the record, although it may be an error of judgment and under such circumstances the Tribunal has no jurisdiction under section 254(2) to pass the second order. - M.A. Nos. 13 to 16/Chd/2019 (in ITA Nos. 280 to 283/Chd/2017) - - - Dated:- 27-2-2019 - Shri Sanjay Garg, Judicial Member And Ms. Annapurna Gupta, Accountant Member For the Appellant : None For the Respondent : Smt. Chandrakanta, Sr. DR ORDER PER SANJAY GARG, JUDICIAL MEMBER: These Misc. Applications have been filed by the Revenue stating therein that a mistake apparent on record haS occurred in the order of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30.10.2017 of this Tribunal. The main grievance of the Department is regarding the reasoning given by the Tribunal in the order dated 30.10.2017. In our view, non-satisfaction or disagreement of the parties to the litigation, with the reasoning given by the Tribunal in its order does not constitute mistake apparent on record. Hence, this application u/s 254(2) of the Act, in our view, is misconceived and not maintainable. We find that the Tribunal has duly considered and referred to the decision of the Hon'ble Supreme Court in the case of CIT Vs. Gujarat Flluro Chemicals (supra) and another decision of the Hon'ble Supreme Court in the case of CIT v H.E.G. Ltd. [2010] 189 Taxman 335 (SC) in the order dated 30.10.2017 (supra). Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bvious and patent; mistake which is apparent from the record, and not a mistake which requires to be established by arguments and a long drawn process of reasoning on points on which there may conceivably be two opinions. Failure by the Tribunal to consider an argument advanced by either party for arriving at a conclusion is not an error apparent on the record, although it may be an error of judgment and under such circumstances the Tribunal has no jurisdiction under section 254(2) to pass the second order. 9. In view of our above observations and the legal position as stated above, we do not find any merit in the present Misc. Applications of the Revenue and the same are accordingly dismissed. Order pronounced in the Open Court on 27 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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