Department had withdrawn the Appeal that was pending before the Tribunal based on the Circular No 3 of 2018 dt. 11-7-2018 (2018) 405 ITR 29(St) The said circular was amended on 20th August, 2018,(2018) 407 ITR 7 (St) wherein two new exceptions were included. The department filed the Miscellaneous Application to stating that the amended circular will prevail and therefore, the order of withdrawal of Appeal should be recalled and Appeal should be restored. The Tribunal rejected the miscellaneous application. On writ dismissing the petition the Court held that the newly added exceptions were not there when the Appeals were withdrawn on 3rd August, 2018. Therefore, it cannot be stated that there was any mistake apparent from the record in the order of Tribunal to rectify the same and amend the order passed by it under Sub Section (1) of Section 254 of the Act. (WP No. 852 of 2020 dt. 13-9 2021)
PCIT v. Qmax Synthetics Pvt. Ltd. (Bom.)(HC)(UR)
S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Department had withdrawn the Appeal that was pending before the Tribunal based on a Circular No 3 of 2018 dt. 11-7-2018 (2018) 405 ITR 29(St)-Later the Circular was amended and exceptions were added-Department filed miscellaneous application to recall the withdrawn appeal-The Writ petition of Revenue was dismissed. [Art. 226]