R.C. Sabharwal vs Commissioner of Income Tax

The Income Tax Appellate Tribunal (ITAT) had dismissed appeals of the appellants/assesses. Against the orders of ITAT, the appeals u/s 260-A of the Income Tax Act, 1961 are preferred by the assessees, which pending consideration before this Court. Those appeals are coming up for hearing on 14-9-2009. On premise that there were some errors apparent on the face or record, these assessee also moved applications u/s 254 of the Income Tax Act before Tribunal. The Tribunal has, vide impugned orders dt. 30-6-2009, dismissed those applications and the present appeals are filed against said orders of dismissal. Since, plea of the appellants was that there is an apparent error in the orders passed by the Tribunal, which orders are already subject matter of appeal before this Court, it would be open to the appellants to urge those grounds while arguing the said appeals.

The Tribunal, application of appellants u/s 254 of the Income Tax Act, has inter alia observed that it is not open to go into merits of case again and come to a finding different from the one already arrived at and if view taken by, Tribunal erroneous, remedy lies in filing an appeal against impugned orders passed by the Tribunal and those orders are already subject matter of appeal, as mentioned above. In these circumstances, while reserving the right of the appellants to urge the grounds pointing out the purported errors apparent on face of record in impugned orders while arguing those appeals, these appeals are disposed of.