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2019 (6) TMI 585 - ITAT MUMBAIRectification of mistake u/s 254 - Tribunal proceeded to delete the penalty on the ground that the First Appellate Authority had deleted all the additions and the Tribunal sustained this order of the First Appellate Authority - HELD THAT:- It is a fact that the First Appellate Authority had sustained the addition/disallowance in respect of the addition made on account of coal cost freight amounting to ₹.1631.85 lakhs and the assessee had not filed any appeal against confirming such addition/disallowance by the First Appellate Authority. We notice that the Tribunal by oversight omitted to consider this factual position and therefore a mistake is crept in the order passed by the Tribunal which is apparent on the record and needs rectification. In the circumstances, we recall the order passed by the Tribunal to hear the parties in respect of the penalty levied u/s. 271(1)(c) of the Act on the addition sustained by the Ld. First Appellate Authority regarding coal cost freight as the penalty survived only in respect of this addition. In respect of other additions, no penalty is survived as the quantum additions were deleted by the First Appellate Authority and was confirmed by the ITAT.
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