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2023 (7) TMI 978 - ITAT MUMBAIRectification u/s 254 - non consideration of the argument made and non adjudication of the specific grounds raised - Bench while passing the order summarized the argument addressed by the Ld. A.R. for the assessee in para 8 and para 13 of the order but in the operative part the Bench proceeded to rely on the order of this Tribunal in assessee’s own case for the assessment year 2003-04 and gave a similar direction to the respondent - HELD THAT:- As perused para 8 of the impugned order wherein contention of the assessee has been duly recorded and thereafter in para 10 of the argument addressed by the assessee has been dealt with, however we could not trace out if any mistake apparent on record is there. There may be wrong findings given by the Tribunal but these findings do not amount to mistake apparent on record to be interfered with u/s 254 - Each and every fact and argument addressed by the assessee has been brought on record, discussed with and decided as per wisdom of the Bench. Even during the course of argument before the Bench in the present miscellaneous application the Ld. A.R. for the assessee has failed to point out as to why the order passed by the Tribunal in its own case in A.Y. 2003-04 should not be followed by the Bench while passing the order (supra) which is in accordance with settled principle of law that in the identical facts consistency must be maintained. Not adjudicating the ground No.2 raised by the assessee as CIT(A) erred in not appreciating the fact when amount received is in dispute same cannot be brought to tax - Argument addressed on ground No.2 has been duly recorded in para 8 of the order (supra) and findings have been returned in para 10 & 11 of the order (supra). It appears that under the garb of present miscellaneous application assessee sought review of the order (supra) passed by the Bench which is not permissible under law. So without entering into the merits of the findings returned by the co-ordinate Bench of the Tribunal in order (supra) we fail to notice any mistake apparent on record so as to attract the provisions contained u/s 254(2) read with rule 24 of the ITAT Rules. MA moved by the applicant assessee is hereby dismissed.
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