TMI Blog2017 (11) TMI 1634X X X X Extracts X X X X X X X X Extracts X X X X ..... such evidence or claim, he has upheld the action of Assessing Officer. The assessee before the Hon'ble Tribunal vide ground no. 1 has specifically taken up this issue but Hon'ble Tribunal has passed the order holding that no fresh evidence was provided by assessee but it has omitted to adjudicate on the specific ground as to whether the Ld. CIT(A) can uphold the addition u/s 50C by substituting apparent consideration with the value as per stamp duty when the assessee was never confronted. Therefore there is a mistake in the order of Hon'ble Tribunal as far as ground no. 1 is concerned, and it needs rectification as the specific grievance of assessee has not been adjudicated. As regards ground no. 2, Hon'ble Tribunal has not adjudicated t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... affording proper opportunity and Ld. CIT(A) even after conceding on this issue erred in still upholding the additions and the Hon'ble Tribunal has dismissed this ground vide para 14 holding that the ground was general in nature whereas we find that this is not a general ground and it needed adjudication which had skipped the attention of Hon'ble Tribunal. In view of these facts and circumstances, we find that mistake has crept in the order of the Hon'ble Tribunal - Decided in favour of assessee. - M. A. No. 61/(Asr)/2014 (Arising out of I.T.A. No. 88/(Asr)/2012) - - - Dated:- 30-11-2017 - SH. T. S. KAPOOR, ACCOUNTANT MEMBER AND SH.N. K. CHOUDHRY, JUDICIAL MEMBER Appellant by: Sh. J. S. Bhasin (Adv.) Respondent by: Sh. Rahul Dh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty by valuation authority whereas the fact remains that Assessing Officer was required to confront the assessee with his intention to apply collector s rate, so as to enable the assessee to file his objections and the question before the Bench was as to whether the CIT(A) was correct in confirming the action of Assessing Officer on the premise that section 50C did not provide such an opportunity to be given. It was submitted that without addressing this fundamental dispute, the Hon'ble Bench, straightway confirmed the order of CIT(A) and thus there was a mistake apparent from record which needs to be rectified. As regards ground no. 2, the Ld. AR submitted that the Hon'ble Tribunal has not adjudicated this ground of appeal and h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s submitted that all the additions were made by Assessing Officer without proper opportunity and Ld. CIT(A) had conceded on this issue but still upheld the additions. In the appeal before Hon'ble Bench, this point was specifically raised whereas the Hon'ble. Tribunal had disposed of this ground treating the same to be general whereas the specific adjudication was required. In view of these facts and circumstances; the Ld. AR submitted that mistake apparent from record has crept in the order of the Bench which needs to be rectified. 4. The Ld. DR on the other hand submitted that the Hon'ble Tribunal has passed the order after giving its findings on the issues raised by Ld. AR and any contrary findings will amount to review of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s per stamp duty when the assessee was never confronted. Therefore there is a mistake in the order of Hon'ble Tribunal as far as ground no. 1 is concerned, and it needs rectification as the specific grievance of assessee has not been adjudicated. As regards the second grievance, the Ld. AR argued that ground no. 2 has not been adjudicated. In this respect we find that Hon'ble Tribunal dismissed ground no. 2 by recording its findings at para 6 and wherein the Hon'ble Tribunal has dismissed the ground on different premises and has not discussed the issue raised by assessee. As regards the issue raised by assessee vide ground no. 3, it was raised that Ld. CIT(A) cannot uphold an addition on a different premise than made by Asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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