TMI Blog2021 (11) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... partment : Shri Harpal Singh, Sr. D. R. ORDER PER PRASHANT MAHARISHI, A. M. 1. This Miscellaneous Application No. 174/Del/2018, under Section 254(2) of the Income Tax Act, 1961 (the Act) in ITA. No. 3634/Del/2016 for assessment year 2006-07 decided by 'SMC' Bench on 23.06.2017 is filed by the assessee stating that there are errors in the order of the bench as under:- "Sub: Misc. Application U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herewith letter dated 21.06.2017 alongwith confirmation from M/s. Sheela Credit & Leasing Limited regarding payments made by the Assessee. Hon'ble ITAT order error needs to be considered for review as per provisions of Sec.254(2) of I.T. Act,1961 and can be said to be an error apparent from the record for which rectification is being sought and can be rectified, in the interest of justice and m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bank account of the assessee. We find that assessee has submitted letter dated 21st June, 2017 wherein in para No. 3 the assessee referred to the confirmation from that company along with the letter of confirmation dated 31st March, 2019 was also submitted. The above letter was erroneously not considered by the co-ordinate bench. Therefore, to that extent there is an error in the order of the ITA ..... X X X X Extracts X X X X X X X X Extracts X X X X
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