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2021 (6) TMI 927 - AT - Income TaxRectification of mistake - apparent error in the order of the Tribunal as the issue of the addition made on account of unaccounted transactions with M/s Fortune Group was adjudicated - HELD THAT:- From contents of Miscellaneous Application filed at the instance of Revenue stating that there is an apparent error in the order of the Tribunal as the issue of the addition made on account of unaccounted transactions with M/s Fortune Group was adjudicated without considering the fact that M/s Fortune Builders in its application to Income Tax Settlement Commission has taken a plea that addition on the basis of alleged diary BS-1 have been made in the case of M/s Soumya Homes Pvt. Ltd and therefore no addition of income was offered before Income Tax Settlement Commission. We however on perusal of the records placed before us find that during the course of hearing of appeal sufficient opportunity was granted to the revenue to file its documents. However revenue failed to file any such detail before this Tribunal of the application of M/s Fortune Builders made before the Income Tax Settlement Commission. Since the Tribunal has dealt with all the relevant facts and settled judicial precedents to adjudicate the issue in question before us, we find no mistake apparent on record in the impugned order and thus no rectification is called for. We therefore, in the given facts and circumstances of the case find no merit in the Miscellaneous Application filed by the Revenue and the same deserves to be dismissed.
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