Re: whether filing of 2nd Miscellaneous application before ITAT after 1st Miscellaneous application filed was rejected is valid under law

Miscellaneous application u/s. 254(2) of IT Act was filed by the Department recalling ITAT Order which has been rejected by the Hon’ble ITAT. Department has once again filed another Miscellaneous application u/s. 254(2) of IT Act to recall the order passed by the Hon’ble ITAT.
The filing of 2nd miscellaneous application is valid as per law. Any case laws in this regard.

Thanking you in advance

In CIT v. Vasantben H. Sheth [2015] 372 ITR 536 (Guj.)(HC), it was held that second application on same grounds was not maintainable, and hence, the Tribunal was not justified in considering second application and rectifying its order. {Also see: S. Panneerselvam (Dr.) v. ACIT (2010) 217 Taxation 260 / Tax. L.R. 326 (Vol. 40 May 2010) (Mad.)(HC), CIT v. Aiswarya Trading Co. [2010] 192 Taxman 385 (Ker.)(HC), CIT v. Panchu Arunachalam [2010] 323 ITR 31 (Mad.)(HC) and Hexa Securities & Finance Co. Ltd. v. ITO [2010] 127 TTJ 510 (Delhi)(Trib.), CIT v. Chemical & Allied Products [2008] 296 ITR 297 (All.)}. In Kailashnath Malhotra v. JCIT [2011] 8 ITR (T) 457 (TM)(Mum.), it was held that the Tribunal having taken a conscious decision in the order passed on the first Miscellaneous Application that its conclusion in the original order was not based on erroneous facts or non-appreciation of facts on record that no legal contention going to the root of the matter remained to be considered, second Miscellaneous Application was not maintainable on the same set of facts.

 

  

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