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Facts
The assessee filed an MA assailing an earlier order of the tribunal. The learned counsel for the assessee was unable to demonstrate any apparent mistake in the record requiring modification under Section 254(2) of the IT Act. The assessee had also challenged the order under Section 143(1), which was pending before the First Appellate Authority.
Held
The tribunal held that the assessee's counsel failed to demonstrate any mistake apparent on the face of the record that would warrant a modification of the previous order. Consequently, the MA filed by the assessee was not maintainable.
Key Issues
Whether there is any mistake apparent on the face of the record in the impugned order that requires modification? Whether the MA filed by the assessee is maintainable?
Sections Cited
254(2), 143(1)
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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: SHRI ABY T VARKEY & SHRI AMITABH SHUKLA
आदेश / O R D E R PER AMITABH SHUKLA, A.M :
This MA has been filed assailing order of this tribunal vide dated 12.07.2024. 2.0 The learned counsel for assesse has not been able to demonstrate any mistake apparent on the face of the record in the impugned order of the order supra, which requires any modification with in meanings of section 254(2) of the IT Act. Meanwhile Ld. DR informed that the assesse has already challenged the order u/s 143(1)
MA No.69/Chny/2024 :- 2 -: dated 09.11.2020 and which is currently pending before the Learned First Appellate Authority. Accordingly, the MA of the assesse stands dismissed. 3.0 In the result the MA of the assesse is dismissed.
Order pronounced on 28th August, 2024 at Chennai.