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2021 (3) TMI 323 - ITAT BANGALORERectification u/s 154 - Assessment u/s 153A - Addition made towards unexplained investment - HELD THAT:- The powers conferred by the statute u/s 154 of the Act on the CIT(A) are very limited and are circumscribed by the restrictions mentioned therein. In the case on hand, on earlier occasion, the CIT(A) has passed his order purely based on facts and material produced before us which alone forms basis for the CIT(A) to decide the issue, where the decision of the CIT(A) is right or wrong is a different issue which cannot be adjudicated by way of proceedings u/s 154 of the Act. The facts remain that the CIT(A) after duly considering all aspects and applying his mind, has taken conclusive and conscious view though in the opinion of the assessee is wrong, cannot be said to be mistake apparent from record since the said view has been arrived at after due application of mind to the facts and circumstances of the case and the relevant material on record. More so, the view of the CIT(A) was confirmed by the Tribunal vide their order dated 14.7.2017. It is well settled that a mistake apparent on record must be an obvious and blatant mistake and not something which could be arrived by a long drawn process of reasoning on accounts on which there may be conceivably two opinions. In the present case, the CIT(A) have categorically decided the issue against the assessee in first round that also confirmed by the Tribunal after considering the materials available on record and applying the mind such finding of the CIT(A) cannot be challenged by way of proceedings u/s 154. Entertaining the application filed by assessee u/s 154 would only amounting to review of the earlier order of the CIT(A) for which the CIT(A) has no power as discussed earlier. In case the assessee is aggrieved against the decision of the CIT(A), the remedy de-facto does not allow by way of proceedings u/s 154 of the Act before CIT(A) to readdress the grievance of the assessee but elsewhere. In view of the above discussion, we are of the opinion that there is no mistake apparent on record in the order of the CIT(A) which can be legally rectified by way of proceedings u/s 154 of the Act by the assessee. Therefore, we are unable to agree with the finding of the CIT(A) in his proceedings u/s 154.
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