Allowing the petition the Court held that , While dealing with the application for rectification , the Tribunal where it finds is an error apparent on record then it should recall the original order and place the appeal for consideration of the issue on merits before the Regular bench -It is not appropriate to dispose of the controversy on merits of the submission while disposing of the Rectification application . Order of the Tribunal was quashed Matter remanded to the Tribunal to decide the matter as per law .(Referred Safari Mercantile ( P) Ltd v. ITAT ( 2016 ) 386 ITR 4 ( Bom) (HC) , Gyan Constructions v. ITAT ( 2015) 55 taxmann.com 479 ( Bom) (HC) ( WPNO . 1340 of 2018 dt 28 -06-2018)
Universal Education v. ITAT (Bom) (HC) www.itatonline .org
S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record –While dealing with the application for rectification , the Tribunal where it finds is an error apparent on record then it should recall the original order and place the appeal for consideration of the issue on merits before the Regular bench -It is not appropriate to dispose of the controversy on merits of the submission while disposing of the Rectification application .[ S.11(1) ]