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2018 (5) TMI 1079 - ITAT JAIPURRectification application filed U/s 154 dismissed - application barred by limitation being filed after expiry of 4 years from the date of order dated 10.09.2004 - Held that:- No material/evidence to establish it beyond doubt that the assessee has filed alleged application u/s 154 of the Act on 08.09.2008. Even at the time of this miscellaneous application the assessee has not produced any document or record to prove that the alleged application u/s 154 of the Act dated 08.09.2008 was filed before the ld. CIT(A). The claim of the assessee was verified from the letter received register and appeal received register maintained in the office of the ld. CIT(A). Therefore, when the alleged application was not found to be received in the office as per the record maintained by the ld. CIT(A) then, in the absence of any evidence to establish beyond that the said application was filed by the assessee, the decision taken by the Tribunal on the basis of fact of the case cannot be said to have suffered from any error merely on the basis of the contentions and submissions which is nothing but assumption of facts - application rejected.
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