As per section 254(1) of the IT Act, the Tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit.
Section 254(2) provides that the Tribunal may, at any time within six months from the end of the month in which the order was passed, 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.
As is clear from language in section 254(2), the mistake apparent in Order passed under section 254(1) can rectified by the Tribunal. The issue arises is whether Miscellaneous Application (“MA”) can be filed against Order passed by Third Member.
This issue has been dealt in the following cases:
DCIT v Telco Dadajee Dhackjee Ltd ITAT Mum 2011-TIOL-330-ITAT-MUM, 18 Taxmann.com 16 – Held that MA cannot be filed against the order of third member.