Allowing the petition of the revenue High Court held that in miscellaneous application there was no reference to any provision of law under which it was filed, court treats it to be an application u\/s. 254(2) and not an application under Rule 24 since admittedly order dated 30.04.2008 was not an ex-parte \u00a0order. \u00a0All that is stated in application before the Tribunal \u00a0is that Tribunal did not refer to order of its Co-ordinate Bench regarding block assessment, moreover, in application, assessee had merely stated that a mistake had crept in order of Tribunal for not considering its own order passed by Co-ordinate Bench. \u00a0\u00a0Court held that, it was not case of assessee that it was a mistake apparent from record which was required to be rectified; all mistakes cannot be rectified u\/s. 254(2). Only a mistake which is apparent from the record can be rectified under said provision. On one hand Tribunal says that its decision was correct, court fails to understand why and how Tribunal had recalled said correct order. If order was correct, there was no reason or necessity for recalling such correct order, order passed by Tribunal in quantum appeal, no prejudice has been caused to assessee when the Tribunal has remanded the matter to the Assessing Officer for consideration . \u00a0(WP No. 1813 Of 2009 dt.02\/03\/2020 ) \u00a0\u00a0(AY 1999 \u2013 2000)<\/p>\n","protected":false},"excerpt":{"rendered":"
S.254(2) : Rectification of mistake apparent on record \u2013Recall of order\u2014Appellate Tribunal remand matter to the Assessing Officer If order of the Tribunal is correct, there is no reason or necessity for recalling such correct order just because Co-ordinate Bench decision was not mentioned or discussed in the order. [ ITAT R. 24 ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-11386","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2XE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11386","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=11386"}],"version-history":[{"count":5,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11386\/revisions"}],"predecessor-version":[{"id":17702,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11386\/revisions\/17702"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11386"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=11386"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11386"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}