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Judgment
The admitted facts are that the Department has filed the appeal before the Tribunal challenging the order of CIT(A) on the ground that notice issued u/s 148 of the IT Act was legal and valid.
The Tribunal after considering the amendment has decided the appeal in favour of the Department.
Thereafter, assessee has filed miscellaneous application before the Tribunal praying that the appeal should be decided on merits.
The Tribunal has rejected that application also on the ground that neither the ground except the validity of notice u/s 48 of the IT Act has been taken nor any argument was advanced during the course of hearing of the appeal, therefore, there is no apparent mistake.
The assessee has, though not filed appeal before the Tribunal, as the appeal was decided by the CIT(A) in favour of the assessee, but when the amendment in the Act in favour of the Department was argued before the Tribunal, which had a retrospective effect and on that basis the validity of notice u/s 148 has been upheld by the Tribunal, at least at that point of time the argument should be raised by the counsel for the assessee that if the validity of the notice is upheld, then the appeal should be decided on merits on other grounds.
When no such arguments were advanced for the other grounds, there is no question of apparent mistake in the appeal order,
On these admitted facts, we see no infirmity in the order of Tribunal. Consequently, the appeal stands dismissed.