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2019 (4) TMI 499 - AT - Income TaxRectification of mistake u/s 254 - mistake apparent on record - contrary statement in affidavit & u/s 131 - AO has failed to provide statement of Mr. Neelamegan and opportunity to cross examine - use of credit cards by third party - HELD THAT:- Everybody is known to the fact that no credit card can be used by a third party as signature of the card holder is mandatory while using credit card in the swiping machine. Since the assessee was very much aware of the above facts, which was elaborately narrated in the grounds of appeal as well as written submissions filed before this Tribunal on 04.06.2018, we do not find any merits that the above statement warranting any cross examination. By no stretch of imagination, it could be accepted that with the permission of the assessee, Shri Neelamegan has used the credit card, because, while using the credit card, the signature of card holder is essential and no evidence was placed on record to establish by way of producing copies of swiping machine receipts duly putting signature [forgery] of the assessee by Shri Neelamegan either before the Assessing Officer or before the CIT(A) or even before the Tribunal and moreover, no supporting evidence was placed on record along with the Declaration cum Affidavit filed before the Tribunal on 20.07.2018 to affirm the statements made in the affidavit. Thus, the assessee has not established with evidence that Shri Neelamegan has used the credit card of the assessee. Shri Neelamegan has deposed wrong statement in the affidavit, which was contrary to the statement recorded under section 131 of the Act and therefore, the Tribunal has not taken into account of the same in its order dated 16.08.2018. Thus, we find no mistake apparent on the face of the order passed by the Tribunal - Decided against assessee.
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