SIGN IN SUBSCRIBE

News Update

PM-STIAC discusses accelerating Industry-Academia Partnership for Research and InnovationIndia, Singapore hold dialogue over cyber policy44 bids received under 10th Round of Commercial Coal Mine AuctionsCops arrest former Dy PM of Nepal in cooperative fraud casePuri highlights India's Petrochemical potential at India Chem 2024UN reports record high cocaine production in ColombiaMinister unveils 'Aviation Park' showcasing India's Aviation HeritageED finds PFI wanted to start Islamic movement in IndiaBlocking Credit - Rule 86ASEBI says investors can use 3-in-1 accounts to apply online for securitiesI-T- Penalty u/s 271(1)(b) need not be imposed when assessee moved an adjournment application & later complied with notice u/s 142(1): ITAT4 Kanwariyas killed as vehicle runs over them in Banka, BiharI-T- Accounting principles do not prescribe maintaining of a day-to-day stock register, and the books of accounts cannot be rejected on this basis alone: ITATUN food looted and diverted to army in EthiopiaCus - Alleged breach of conditions for operating public bonded warehouse; CESTAT rightly rejected allegations, having found no evidence of any such breach: HCUS budget deficit surges beyond USD 1.8 trillionST - Onus for proving admissibility of Cenvat Credit rests with service provider under Rule 9(6) of the Cenvat Credit Rules, 2004: CESTATIf China goes into Taiwan, Trump promises to impose additional tariffsRussians love Indian films; Putin lauds BollywoodCus - Classification of goods is to be determined in accordance with Customs Tariff Act & General Interpretative Rules; Country-of-Origin Certificate may offer some guidance, but cannot solely dictate classification: CESTATCus - Benefit of such Country-of-Origin certificates cannot be denied if all relevant conditions are met under the applicable Customs Tariff rules: CESTATCuban power grid collapses; Country plunges into darknessCus - As per trite law, merely claiming a classification or exemption does not constitute mis-declaration or suppression - any misclassification does not equate to willful intent to evade duty: CESTATKarnataka mulling over 2% fee on aggregator platforms to bankroll gig worker welfare fundCus - Extended limitation cannot be invoked in case of assessee who is a regular importer with a consistent classification approach: CESTAT
 
I-T - Rectification application u/s 254(2) cannot be resorted, to re-canvas issues which according to aggrieved party were not properly heard: HC

By TIOL News Service

CHENNAI, DEC 15, 2018: THE ISSUE IS - Whether rectification application u/s 254(2) can be resorted to re-canvas the points which acccording to the aggrieved party were not properly heard. NO IS THE VERDICT.

Facts of the case:

THE Revenue Department preferred the present appeal challenging the action of ITAT in dismissing the Miscellaneous Application filed by the Revenue in respect of the Appellate Order dismissing the Revenue's appeal, pointing out that the Appellate Tribunal had not considered the ground placed by the Revenue to the effect that the CIT(A) had failed to consider the remand report submitted by the AO. In other words, the Department challenged the action of ITAT in not rectifying the mistake of non-consideration of a vital ground of appeal which amounted to a mistake apparent from record even though no fresh facts which were not available before the Tribunal had to be considered.

After hearing the parties, the High Court held that,

++ the Revenue has filed miscellaneous application to rectify the mistake in the order passed by the Tribunal stating that certain grounds raised by them were not properly considered. The grounds which according to the revenue were not considered is with regard to the remand report submitted by the AO. The miscellaneous application once again reiterate certain grounds which was found to be the grounds raised before the Tribunal. The Tribunal by the order rejected the application on the ground that there is no error which needs to be rectified and the revenue seeks to re-argue the matter. This Court is in agreement with the view taken by the Tribunal. The attempt of the Revenue is to re-canvas the points which were raised by them before the Tribunal and in the event if the the Revenue is of the opinion that the points raised by them were not properly considered, then the remedy is to file an appeal. Thus, there is no rectifiable mistake pointed out by the Revenue before the Tribunal to exercise its jurisdiction u/s 254(2).

(See 2018-TIOL-2589-HC-MAD-IT)


POST YOUR COMMENTS
   

TIOL Tube Latest

TIOL Tube
Shri Samrat Choudhary, Hon’ble Deputy CM & FM of State of Bihar, delivering inaugural speech at TIOL Tax Congress 2024.

TOP NEWS


AR not Afar by SK Rahman

VISION 360



Justice A K Patnaik, Mentor to Hon'ble Jury for TIOL Awards 2024, addressing the gathering at the event.

TII LATEST

TIOLCORPLAWS LATEST