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2014 (12) TMI 1016 - AT - Income TaxRecall of order – Rectification of mistake apparent from record u/s 254 – Ex-parte order passed by Tribunal - Held that:- Assessee contended that the Tribunal did not consider the written submissions available on record and certain errors are crept in the order - assessee’s own funds have gone into the construction of the building and the assessee is entitled for deduction u/s 54F - a residential house was constructed at his cost on the land held by his wife - a small building already existed and the assessee built a full-fledged residential building - the matter could not be presented satisfactorily before the Tribunal as the assessee's representative was not in India and could not appear before the Tribunal on the date of hearing - The Tribunal decided the issue without considering the facts with reference to the application of the decision in the case of Smt. Gousia Begum And Others Versus Dy. Commissioner of Income-tax And Others [2013 (9) TMI 559 - ITAT HYDERABAD] and entitlement of petitioner to relief u/s. 54F as his funds have gone into construction of the building – also, the Tribunal did not consider the written submissions - there are certain errors in the Tribunal order dated 7th March, 2013 – the reasons provided by the assessee are satisfactory in nature, thus, the order of the Tribunal is recalled and the matter is remitted back to the Tribunal – Decided in favour of assessee.
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