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TMI Blog2018 (5) TMI 2120X X X X Extracts X X X X X X X X Extracts X X X X ..... rder in all the misc. application. 2. Ld. AR appearing on behalf of the assessee submitted that assessee has preferred the present misc. applications on the ground that while going through the contents of the order, several mistakes and errors which have adversely impacted the course of justice are in the order dated 09.11.17 passed by Hon'ble Tribunal and in this respect, Ld. AR drawn our attention to several mistakes and errors which are mentioned in para no. 2 (a) to (d) of the present application. Ld AR further submitted that no incriminating evidence /material was found, as in these case, assessments were already completed and for making the addition in the said assessments u/s 153A, it is mandatory that incriminating evidence must b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record as well as order passed by Hon'ble Tribunal dated 09.11.17, we notice that the bench while disposing the respective appeals, had passed a well-reasoned detailed order. 5. Be that as it may, the Ld. DR submitted that there is no mistake apparent on record which warrants rectification of earlier order of the Tribunal. We have perused case title CIT vs. Ramesh Electric and Trading Co. (203 ITR 497) wherein the Bombay High Court held as Under section 254(2) of the Income-tax Act, 1961, the Appellate Tribunal may, "with a view to rectifying any mistake apparent from the record", amend any order passed by it under sub-section (1) within the time prescribed therein. It is an accepted position that the Appellate Tribunal does not have any p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal could not readjudicate the matter under section 254(2). It is well settled that a statutory authority cannot exercise power of review unless such power is expressly conferred. There was no express power of review conferred on the Tribunal. Even otherwise, the scope of review did not extent to rehearing a case on the merits. Neither by invoking inherent power nor the principle of mistake of court not prejudicing a litigant nor by involving doctrine of incidental power, could the Tribunal reverse a decision on the merits. The Tribunal was not justified in recalling its previous Sri Moosa Abu Khaled finding restoring the addition, more so when an application for the same relief had been earlier dismissed." 8. Even otherwise the sco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f CIT vs. Steal Cast Corporation (107 ITR 683) wherein it was held that in the order of appellate authority, the ground might not have been dealt with that point and thereby it means that it was impliedly rejected it. Being so, in view of the above judgement, it is implied that though there was no specific finding in the order of the Tribunal about ex-parte order, it is to be understood that this ground was rejected by the Tribunal so that the Tribunal considered all the facts and circumstances of the case and given the findings. If the assessee has any grievance, the remedy lies elsewhere. We also place reliance on the judgement of Supreme Court in the case of CIT vs. Karam Chand Thapar & Bros. Pvt. Ltd. (176 ITR 535) wherein it was held t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3(a) to (c) are concerned, the assessee has raised these grounds to support his contentions for recalling the orders passed by the Hon'ble Tribunal, the same are reproduced below:- 3.(a) It is not correct to say that the representative of assessee has not pressed the issues in relation to the Sec. 153A before Ld. CIT(A). The appellants say and submit that it is evident from page no. 20, ground 4 under the head of 'Estimation of Gross Profit 24% in respect of 2005- 06 of the written submission made before CIT(A). Appellants submit that the said submission have already been made before Ld. CIT(A) in their written/ verbal submission/s filed by the appellants but the same was not considered by Ld CIT (A) (a copy of the relevant extract is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part of Hon'ble Tribunal that despite making of the said submissions by the Appellants, by way of written as well as verbal submissions, it perhaps escaped the kind attention of the Honorable Tribunal and thus was not considered. Thus a serious mistake and error occurred as this crucial point has been ignored despite the best efforts by the appellants to press the same. It is not correct to say that the said point was neither pressed before the Ld CIT(A) nor the Honorable ITAT. The appellants make repeated submissions that the said point as stipulated in Sec 153 A was pressed abundantly at all stages in their written as well as verbal submissions. The appellants reiterate that this was pressed in many ways and at all levels by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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