TMI Blog2016 (12) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... y to present its case before the lower Authorities. This fact has not in terms been disputed in the rectification application. Moreover, it needs to be pointed out that today we have by a separate order in Notice of Motion have condoned the delay in filing the appeal under Section 260A of the Act from order dated 26th October, 2015 of the Tribunal. In that appeal before the Tribunal we note that an additional ground taken up viz. of not being afforded sufficient opportunity by the lower authority to explain its case. In the above view, the impugned order dated 17th June, 2016 passed by the Tribunal rejecting the petitioner's application for rectification cannot on the present facts be found fault with. - Writ Petition No. 2426 of 2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same could have been raised for consideration of the Tribunal at the time i.e. when the order was dictated. Further the portion of the order with which the petitioners have made a grievance is reproduced in the rectification application clearly records that the petitionerassessee was unable to substantiate its claim with documentary evidence. It does not state that no documentary evidence was filed before the Tribunal after negativing the submission of the petitioner that no sufficient opportunity to lead its evidence was given by the lower authorities to the petitioner. It only concludes that the documentary evidence relied upon before it does not substantiate the claim of the petitioner. One more fact which is to be noted is that from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s arrived at on the basis of the facts placed before them. The attempt on the part of the petitioner is to seek a review of the order so as to ensure that the Tribunal takes a look at the documents which were part of the record and may not have emphasized by the petitioner during the course of the hearing. All this must be considered in the context of the Tribunal recording in its order that the primary submissions of the petitioner was inadequate opportunity to present its case before the lower Authorities. This fact has not in terms been disputed in the rectification application. Moreover, it needs to be pointed out that today we have by a separate order in Notice of Motion No.2513 of 2016 in Income Tax Appeal No.1115 of 2016 have condone ..... X X X X Extracts X X X X X X X X Extracts X X X X
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