The titled miscellaneous application has been moved by the Revenue for recall of the Tribunal's order dated 26.6.2006 passed in MA(AG) No. 562 and ITA NO. 3350/LB/200C on the following grounds:-
(1) The learned ITAT , Lahore has erred in confirming the decision of learned GIT(A), Multan whereby addition of Rs. 2,672,716 made on account of sales promotion expenses paid to non-ATA agent was deleted.
(2) The finding of the learned. ITAT is discriminatory on the same issue.
(3) The mistake is apparent from record hence liable to rectification under Section 221 of the Income Tax Ordinance.
2. The learned DR on behalf of the Revenue agitated against order of this Tribunal as per grounds.
On the, other hand, the learned AR for the assessee-defendant supported the order of this Tribunal and further stated that in the prayer the Revenue has requested that order of the learned Tribunal in MA(AG) No. 562/LB/2.006 and ITAT No,- 3350/LB/2005, dated 20.06.2006 for the assessment year 2002-03 may kindly be recalled and appeal may be adjudicated on merit in the interest of revenue/justice.
3. We have heard both the sides and perused the available records. So far as the arguments of learned DR are concerned we do not find any force in the same. On the contrary the arguments of the learned AR carry considerable force and weight as this Tribunal cannot recall its own order for fresh adjudication as it is not empowered under the provisions of Income Tax Law or ITAT Rules to do so. Further we have noticed that on merits even otherwise there is no mistake apparent from record or floating on surface of this Tribunal's earlier order in ITA No. 3350/LB/2005 (assessment year 2002-03) dated 26.06.2006 wherein proper findings have by recorded on the issue of discount getting support from the order of the learned CIT(A), Multan Zona, dated 8.6.2005. In view of this situation the request of the Revenue on both the scores being devoid of any merit cannot be entertained and, therefore, rejected. The miscellaneous application filed by the department appeal being devoid of any merit stands rejected.