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TMI Blog2018 (12) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... wo opinions, as has been shown in the present case. Failure by the Tribunal to consider an argument advanced by either party for arriving at a conclusion is not an error apparent on the record, although it may be an error of judgment. Thus we find that the issue pointed out by the assessee does not fall under the realm of mistake apparent from the record liable to be rectified u/s. 254(2) - It is settled law that reappreciation/ re-adjudication is not permissible in the garb of the rectification of mistake in the order of the Tribunal. - Decided against assessee. - M.A. No. 63/Mum/2018 (Arising out of ITA No. 689/Mum/2017) - - - Dated:- 22-10-2018 - Shri Shamim Yahya, AM And Shri Ramlal Negi, JM For the Appellant : Ms. Karishma R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;. This would effectively mean that the said addition on account of payment of Corporate Fees' is confirmed. 17. We most respectfully submit that such non-adjudication of the abovementioned grounds of appeal is a mistake apparent from record and ought to be rectified. 18. It is our humble submission that the Hon'ble ITAT holds that the abovementioned grounds of appeal are restored back to the file of the AO / TPO. 3. We have heard both the counsel and perused the records. We find that the assessee in the above prayer is urging that the ITAT has erred inasmuch as it has not remitted the issue to the file of the Assessing Officer (A.O. for short), after admitting the additional evidence. We find that the assessee s plea fall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been shown in the present case. Failure by the Tribunal to consider an argument advanced by either party for arriving at a conclusion is not an error apparent on the record, although it may be an error of judgment. 6. Thus from the above discussion and precedent, we find that the issue pointed out by the ld. Counsel of the assessee does not fall under the realm of mistake apparent from the record liable to be rectified u/s. 254(2) of the Act. It is settled law that reappreciation/ re-adjudication is not permissible in the garb of the rectification of mistake in the order of the Tribunal. 7. In the result, the miscellaneous application by the assessee stands dismissed. Order pronounced in the open court on 22.10.2018 - - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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