JAYANT D. SANGHAVI Vs. INCOME TAX APPELLATE TRIBUNAL

JUDGEMENT

(1.) This petition under Art. 226 of the Constitution of India challenges an order dated 14th Nov., 2013 passed by the Income Tax Appellate Tribunal (the 'Tribunal'). The impugned order dated 14th Nov., 2013 dismissed the petitioners application under Sec. 254(2) of the Income Tax Act, 1961 (the 'Act') seeking a recall of its order dated 7th May, 2010 whereby the appeal of the petitioner under Sec. 254(1) of the Act was dismissed as withdrawn.

(2.) Briefly, the facts leading to this petition are as under :

(3.) The grievance of the petitioner is that the Tribunal ought to have exercised its powers under Sec. 254(2) of the Act and withdrawn / recalled its order dated 7th May, 2010. This would have been in the interest of justice, as the petitioner has acted on advise of the Advocate to withdraw its appeal. It is submitted that no litigant should suffer on account of its Advocate's mistake. In support reliance was placed on two decisions of the Calcutta High Court in Binaguri Tea Company Pvt. Ltd. Vs. Deputy Commissioner of Income Tax [2016]389 ITR 648] and In re : Mahamaya Banerjee [AIR 1989 Cal 106].