K.K. RAVINDRAN Vs. INCOME TAX APPELLATE TRIBUNAL

JUDGEMENT

(1.) Heard learned Counsel for the Petitioner and the learned standing counsel for the Revenue.

(2.) In this writ application the Petitioner assails the order dated October 15, 2009 passed by the Income-tax Appellate Tribunal, Cuttack Bench, Cuttack (hereinafter referred to as "the Tribunal"), in exercise of its power under Section 254(2) of the Income-tax Act, 1961 in Miscellaneous Petition No. 53/CTK/2009, arising out of IT(SS) A No. 82/CTK/2005. The grievance of the Petitioner is that against the order of assessment which was confirmed by the first appellate authority, the Petitioner preferred an appeal before the Income-tax Appellate Tribunal and the Tribunal on consideration of the grounds taken by the Appellant, upon hearing both sides and considering the materials available on record, partly allowed the appeal by recording its finding in paragraph 27 of the order which runs as follows:

(3.) The aforesaid finding of the Tribunal was sought to be reviewed by the Tribunal in Miscellaneous Petition No. 53/CTK/2009 filed by the Revenue on the ground that addition of the aforesaid sum on account of unexplained house property by the Assessee is a mistake apparent on the face of the record for which the said finding is liable to be set aside. The case of the Revenue was accepted by the Appellate Tribunal and the order passed in the appeal was set aside with a direction to hear the appeal afresh on the merits in due course.