TMI Blog2020 (11) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by learned AR of the assessee and in the absence of any evidence being filed by learned AR of the assessee establishing that arguments were in fact raised by him regarding ground No.8 to 19 in course of hearing of the appeal, we find no merit in the MP filed by the assessee. Miscellaneous petition filed by the assessee is dismissed. - [MP No. 126/Bang/2020 (in IT(SS)A No.7/Bang/2011)] - - - Dated:- 9-11-2020 - Shri. N. V. Vasudevan, Vice Presient And Shri A. K. Garodia, Accountant Member For the Applicant : Shri. Parthasarathi, Advocate For the Revenue : Shri. Kannan, Additional CIT ORDER PER A. K. GARODIA, ACCOUNTANT MEMBER: This Miscellaneous Petition (MP) is filed by the assessee in which it is con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal order is discussion about sale and lease back transaction on which depreciation was claimed but disallowed by the AO. This issue is raised by the assessee as per ground Nos.3 to 7 and these grounds are already decided by the Tribunal and there is no grievance of the assessee in MP also regarding ground Nos.3 to 7. The grievance of the assessee is regarding remaining ground Nos.8 to 19 as per which, the assessee is disputing about various other additions such as capital gains on shares in pursuance of the family arrangement between the family of the Manipal Pai Group, the addition of ₹ 2,77,115/- with regard to Dhansagar and Mandovi Schemes and disallowance of expenses of ₹ 10,24,236/-, addition of ₹ 6,40,912/- in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letter are regarding the sale and lease back transactions only and not regarding any other issue. Before us, in the course of hearing of the MP, although contentions were raised that the Tribunal is not correct in saying that no argument was advanced by the learned AR of the assessee in course of hearing of the appeal in respect of ground Nos.8 to 19 but no evidence has been furnished by learned AR of the assessee in this regard establishing that arguments were in fact made by learned AR of the assessee in respect of these grounds also in course of hearing. In view of these facts that neither our log book nor the Paper Book filed by learned AR of the assessee and in the absence of any evidence being filed by learned AR of the assessee e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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