Dipjyoti Majumdar (CA in service & CS. dipmaj@ rediffmail.com ) (3468 Points)
15 June 2013Can a rectification petition under section 154 be filed for a Tribunal Order.
Regards,
CA Aman Gupta
(Chartered Accountant)
(344 Points)
Replied 15 June 2013
With reference to your query, please note that rectification petition u/s 154 is not permissible against the order of ITAT.
However, miscellaneous application u/s 254(2) can be filed before ITAT for rectifying any apparent mistake. Provision has been reproduced for your ready reference.
254(2) The Appellate Tribunal may, at any time within four years from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (1), and shall make such amendment if the mistake is brought to its notice by the assessee or the Assessing Officer :
Provided that an amendment which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the assessee, shall not be made under this sub-section unless the Appellate Tribunal has given notice to the assessee of its intention to do so and has allowed the assessee a reasonable opportunity of being heard :
Provided further that any application filed by the assessee in this sub-section on or after the 1st day of October, 1998, shall be accompanied by a fee of fifty rupees.
Hope the above is as per your query.
Landmark Judgments: Important Provisions of the EPF & ESI Act interpreted by the Honorable Supreme Court of India
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