TMI Blog2018 (10) TMI 1493X X X X Extracts X X X X X X X X Extracts X X X X ..... onnection with the issue cannot be a matter of miscellaneous application as filed by the revenue u/s 254(2) of the Act. We note that the ld. DR has tried to raise a new issue which neither was before AO nor was the issue for adjudication before the Bench. Therefore considering these facts we do not think that there is a mistake apparent on record. It is a well settled position of law that in order to be a “mistake apparent from the record” of the case, it must be an error apparent, obvious and glaring. In the assessee’s case under consideration the Tribunal has considered the submissions of ld. DR for Revenue, as well as the ld. AR for assessee. Submissions made by Revenue has been considered by the Tribunal wherein Ld. DR argued t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given below :- Party from where payment received Nature of Income/Receipt As per TDS Certificates As per Books of Account (P/L A/c) Receipt recorded books not in Hindalco Industries Ltd. Coal Transportation, Escalation Mining Charges Hiring charges 20,14,88,090/- Less:-Stated by assessee as having been shown as sales in A.Y.2005-06 62,14,539/- 19,52,73,551/- Less:-Stated by assessee as having bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 56,91,041/- 3. The ld. DR for the revenue pointed out that in the chart above even if adjustments in credited amount is accepted then also the amount credited in books of accounts falls short of amount of credit reflected in TDS Certificates, in case of Hindalco Industries Ltd., to the tune of ₹ 56,91,041/-. The ld. DR also pointed out that after the original assessment dated 30.12.2008, the assessee had filed a rectification petition u/s 154 on 09.01.2009, wherein a reconciliation of total turnover as per TDS-certificate and turnover as per their letter dated 26.11.2008 was also filed. In this reconciliation the assessee has stated that certain amounts on which TDS was made were booked in Turnover of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven in the said petition. The ld. Counsel pointed out that on appeal by the assessee the ld. CIT(A) vide order dated 20.03.2014 allowed the appeal of the assessee and deleted the addition of ₹ 1,80,01,850/- on the basis that the income relating to the said certificate was duly included in the income reflected by the assessee. Against the said order of CIT(A) the department filed appeal before Hon ble ITAT, who, dismissed all grounds of Revenue. Later on, the jurisdiction of the assessee has transferred to DCIT, Central Circle-2 (2), and present AO examined all the TDS certificates and claimed that there is mismatch of ₹ 56,91,041/- in case of Hindalco Industries Ltd. The ld. AO also considered a sum of ₹ 12,45,974/- as und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account of the relevant assessment year. Admittedly thereafter both the ld. CIT(A) and the Hon ble ITAT have given relief to the assessee on the specific ground that the said income has been credited in the profit and loss account. Now the present AO has examined all the TDS certificates and claimed that they are not matching with the figures of books of account. Undoubtedly, the present AO at this juncture, has raised a completely different issue before the Hon ble Bench, that is the income relating to all the other TDS certificates , which was neither the issue raised by the AO in the original assessment order nor was the issue for adjudication before the CIT(A) and before the Tribunal. Therefore such a different issue which has no connec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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