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2013 (4) TMI 521 - AT - Income TaxRectification/recall of the order of this Tribunal allowed as there was a mistake in noting the appearance for the assessee at the time of hearing on the appeals, inasmuch the name of one 'P.V.Ramachandra Rao' was mentioned whereas the name 'Shri N.Purnachandra Rao' should have been mentioned - in favour of assessee. Rectification/recall of the order of this Tribunal - as per the assessee the letter issued by the Andhra Bank reflecting the property bearing No.8-2-293/82/NL/61A, included in the list of properties against which credit limits were sanctioned, was submitted as per the directions of the Tribunal for substantial cause under Rule 29 of the ITAT Rules and not as an additional evidence thus there is mistake in the order of the Tribunal - Held that:- Tribunal has decided the issue on various counts and non-admission of the evidence in the form of bank's letter filed by the the assessee, did not clinch the issue against the assessee. That being the case, even admission of the said letter, would not have made any change to the conclusion arrived at by the Tribunal. Therefore, there is no mistake apparent from record in the order of the Tribunal in its decision on this issue. In any event, the decisions/observations of the Tribunal to treat the letter of the Andhra Bank filed by the assessee as additional evidence, not to admit the said additional evidence and the consequential findings even if the said additional evidence is admitted and considered are conscious ones, and all that the assessee is seeking by the present applications is a mere review of those decisions/ observations, which is not permissible in these proceedings under S.254(2), the scope of which is confined to mere rectification of mistakes apparent from record. Against assessee.
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