TMI Blog1979 (3) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Appellate Tribunal, Hyderabad Bench, against the order of the AAC, who had confirmed a levy of penalty of a sum of Rs. 25,000 by the ITO, September 25, 1967. The Appellate Tribunal had, by its order dated April 23, 1971, allowed the appeal preferred by the assessee holding that the penalty cannot be levied in this case, as part of the tax was paid, and that there was a genuine effort on the part of the assessee to pay the entire amount of tax and its bona fides were not questioned by the assessing authority. Subsequently, the Tribunal had passed a corrigendum on December 20, 1973, as in its opinion certain typographical errors had crept into their order dated April 23, 1971, and the following corrections were ordered : " (1) In paragr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der relating to typographical mistakes and errors apparent from the record and that power is invested in the Tribunal under s. 254(2) of the Act, and no notice or hearing need be given to the petitioner as it is not contemplated under s. 254(2), and, therefore, there was no merit in the writ petition. We may notice at this stage, the provisions of sub-s. (2) of s. 254 " The Appellate Tribunal, may, at any time within four years from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (1), and shall make such amendment if the mistake is brought to its notice by the assessee or the Income-tax Officer: Provided that an amendment which has the effect of e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rectification and make suitable amendment of its earlier order.. However, the proviso to this sub-s. (2) of s. 254 enjoins the Appellate Tribunal to give notice to the assessee of its intention to make any amendment, rectifying a mistake apparent from the record, if such amendment would have the effect of enhancing an assessment or reducing refund or otherwise increasing the liability of the assessee. The affording of a reasonable opportunity to the assessee of being heard provided in the proviso, must be given only when the liability of the assessee relating to the tax is increased or it has the effect of reducing the refund or enhancing the assessment. Otherwise, the proviso shall not come into play. The submission of Mr. P. Rama Rao, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the record. However, in the present case, the mistakes which are rectified are only typographical and in the nature of supplying omissions in the copies supplied to the parties. The typographical mistakes or errors can be corrected by the Tribunal suo motu and no party can have any serious objection for such a rectification. The other portion also was stated to have been there in the original. We also perused the original order and this particular sentence which has been added was written by a Member, who passed the order and he has initialled it. We have go reason to disbelieve the statement of the Tribunal to the effect that the original order contains the correction made by a Member and initialled by him and the same has not been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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