Example

An order was passed by appellate tribunal indicating a final amount for demand. The applicant observed that there was an error in the amount stated which was apparent from the record. With a view to rectify such mistake the applicant brought the mistake in the notice of the appellate tribunal. However the tribunal refused to rectify the mistake and said the order once passed is final and binding. Is the tribunal right in doing so' .

Answer

As per section 113(3),The Appellate Tribunal may amend any order passed by it under sub-section (1) so as to rectify any error apparent on the face of the record, if such error is noticed by it on its own accord, or is brought to its notice by the Commissioner or the Commissioner of State tax or the Commissioner of the Union territory tax or the other party to the appeal within a period of three months from the date of the order.

Thus in view of above section tribunal is not right in not-rectifying the order.