TMI Blog2005 (9) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... f the petitioner. The petitioner moved an application for rectification of mistake in the order dated 12-6-2003. This application was filed on 17-10-2003. By order dated 11-2-2005 the Rectification of Mistake Application came to be rejected by the Tribunal in the following terms : "2. The present application has been filed seeking rectification of Bench Order dated 12-6-2003. Such rectification has been sought on the grounds that the Tribunal has not taken into consideration important grounds taken in the appeal and during the course of hearing including the applicants' grievance regarding violation of principle of natural justice before the Original Authority. We find that the learned Advocate who had argued the case before the Bench ear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g on behalf of the respondent authorities read out from the impugned order of Tribunal dated 11-2-2005 pointing out that the Rectification of Mistake Application had been rejected on three grounds : Firstly, that the case was argued by an Advocate who was not present at the time of hearing of the application; secondly, all the points argued by the Advocate who had appeared at the appeal hearing had been taken into consideration by the Bench; and thirdly, that the assessee was trying to seek review of the earlier order of the Bench. He also tried to place reliance on the order of Commissioner to insist that the grievance regarding violation of principles of natural justice was not correct, in as much as, the Commissioner had given an oppor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deration of a specific ground raised before it and urged by the Advocate would amount to an apparent error. The Tribunal ought to have dealt with the same on merits. 8. Though the petitioner has made a prayer to quash and set aside both the orders of the Tribunal, rendered in Appeal on 12-6-2003 (Annexure-K) and rendered in Rectification of Mistake Application on 11-2-2005 (Annexure-M), in the view that the Court has taken, it is not necessary to quash and set aside the earlier order in appeal and the relief is restricted to quashing and setting aside the subsequent order dated 11-2-2005 made in Rectification of Mistake Application. 9. Accordingly, order dated 11-2-2005 (Annexure-M) made by the Tribunal in Rectification of Mistake Appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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