Allowing the petition the Tribunal held that, an order passed by the Tribunal even one day after the prescribed period of 90 days from the date of hearing causes prejudice to the assessee and is liable to be recalled and the appeal posted for fresh hearing followed Otter Club v. DIT(E) (2017) 392 ITR 244 (Bom.)(HC) (WP No. 2889 of 2016). Since, in the present case, the order has been pronounced one day beyond 90 days prescribed under the Rules, we respectfully following the order of the Hon’ble High Court discussed above, recall the order dated 09.11.2017 without going into the merits of the other grounds raised in the application, for fresh hearing. Accordingly, we direct the registry to fix the case for fresh hearing by the regular Bench in the ordinary course. (M.A. No. 98/Mum/2018, dt. 01.11.2018) (AY. 2010-11)
Kaushik N. Tanna v. ACIT (Mum.)(Trib.), www.itatonline.org
S. 254(2) : Appellate Tribunal-Rectification of mistake– Pronouncement of order- An order passed by the Tribunal even one day after the prescribed period of 90 days from the date of hearing causes prejudice to the assessee and is liable to be recalled and the appeal posted for fresh hearing. [S.254(1), R. 34(5)(c)]