INCOME TAX ACT, 1961

Section 254

Appeal (Tribunal) - Rectification of mistake apparent from record - Appeal of revenue whether wrongly dismissed as having lower tax effect -

Revenue filed Miscellaneous Application on ground that Tribunal committed error in dismissing appeal on account of having lower tax effect. Revenue sought recalling the order, and for restoration of appeal on the sole ground that the appeal in question qualified exceptional condition specified in para 10(c) of the Board's Circular 3 of 2018 dated 11-7-2018. Held: It being the fundamental principle for administration of justice that an act of the Court shall prejudice no man (actus curiae neminem gravabit). In the case at hand, as there was no occasion for Tribunal to have considered the merit of appeal in question [ITA No. 225/JAB/2018 for assessment year 2009-10] and the same could not have been dismissed as withdrawn being covered by the exceptional conditions contained in para 10(c) of the Board's Circular, there was no perceived jurisdictional or legal error in the order as would attract the proposed substantial question of law.

REFERRED : Asstt. CIT v. Anurag Shrivastava 2020 TaxPub(DT) 3712 (Jab-Trib), Asstt. CIT v. Sureshchand Jain [IT(SS)A No.44/Jab/13, 18-19/Jab/16, ITA No.23/Jab/18, 45/Jab/18, 29/Jab/16, 90/Jab/2015, 151/Jab/2015, 152/Jab/2015, IT(SS) A No.5/Jab/05, ITA No.128/Jab/16, C.O.No. 13/Jab/16 [In ITA No. 128/Jab/16] & Ors., dt. 23-8-2019].

FAVOUR : In assessee's favour.

A.Y. :

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