Non-consideration of the submissions does constitute mistake and the order can recall

Last updated: 09 July 2012

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
We have perused the records and considered the matter carefully. It is clear from the records that the assessee had filed written submissions on 20.9.2010 but the same was put up before the Bench only on 24.9.2010 when the order had already been passed. The written submission, therefore, could not be taken into account by the Tribunal. Non-consideration of the submissions of the assessee does constitute mistake apparent from record. We, therefore, re-call the order of the Tribunal in relation to the ground (A) and (I) of the assessee and fix the appeal for hearing on 9.7.2012. The date of hearing was pronounced in the open court and, therefore, no formal notice of hearing is required to be issued by the registry

Citation :
M/s. Greaves Cotton Limited Industry Manor, Appasaheb Marathe Marg, Prabhadevi Mumbai-400 025. PAN No.: AAACG 2062 M (Applicant) Vs. Dy. Commissioner of Income Tax , Circle-6(3), 5th Floor, Room No.522, Aayakar Bhavan Mumbai-400 020.(Respondent)