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2021 (3) TMI 760 - AT - Income TaxRectification u/s 254 - Contention of assessee that the ITAT has felt into apparent error while upholding the disallowance of commission payment by not taking into account the document which were submitted - contention of the assessee that the ITAT has committed error in appreciating the evidences by way of paperbook which was duly submitted and tribunal mistakenly noted that no evidence has been submitted in support of the claim - HELD THAT:- As as reflected in adjudication by the tribunal as quoted in the above submissions, the tribunal has mistakenly noted that nothing has been submitted before tribunal. There is an apparent mistake inasmuch as the tribunal has missed out the paperbook submitted. Moreover, the last ground has also remained unadjudicated. Hence, agree that the order of the tribunal deserves to be recalled. Hence, the order of the tribunal is recalled. Registry is directed to fix the appeal in normal course on 17.05.2021. Issue notice to the parties. Accordingly, this miscellaneous application filed by the assessee stands allowed.
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