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2020 (8) TMI 363 - ITAT BANGALOREStay petition - apparent mistake in the tribunal order or not ? - HELD THAT:- No apparent mistake could be pointed out in the impugned tribunal order because only this is stated that the tribunal has dismissed the appeal of the assessee based on hearing and not on the basis of documentary evidences and in the additional grounds raised in the M. P. signed on 08.07.2020 it is stated that the documentary evidences were available in the paper book but the said paper book was not filed before the tribunal. This is admitted position that the paper book was not filed before the hearing or at the time of hearing of the appeal and the tribunal has decided the appeal based on hearing as stated by the assessee in the M. P. signed on 12.06.2020 and filed on 15.06.2020 and in the M. P. signed on 08.07.2020, the assessee says that the documentary evidences were available in the paper book but the said paper book was not filed before the tribunal because the assessee could not get time to file it because only 15 days were available after the hearing of stay petition in which early hearing was granted and the assessee has also not got opportunity to furnish the documentary evidences. It is seen that this is not the case of the assessee that documentary evidence was made available before the tribunal and reference to such evidence was made in course of hearing of the appeal and in spite of that, the tribunal has not considered such evidence. We, therefore, find no merit in this M.P.
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