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TMI Blog2019 (4) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the above statement warranting any cross examination. By no stretch of imagination, it could be accepted that with the permission of the assessee, Shri Neelamegan has used the credit card, because, while using the credit card, the signature of card holder is essential and no evidence was placed on record to establish by way of producing copies of swiping machine receipts duly putting signature [forgery] of the assessee by Shri Neelamegan either before the Assessing Officer or before the CIT(A) or even before the Tribunal and moreover, no supporting evidence was placed on record along with the Declaration cum Affidavit filed before the Tribunal on 20.07.2018 to affirm the statements made in the affidavit. Thus, the assessee has not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Assessing Officer in the assessment order, which was relied on by the ld. CIT(A) in confirming the AO s order and prayed for re-adjudicating the issue under appeal by affording an opportunity of being heard to the assessee. 2. Per contra, after carefully going through the facts and circumstances, materials available on record, the Tribunal has adjudicated the issue raised in the appeal and thus, there is no mistake apparent on record. The ld. DR also submitted that review of the order of the Tribunal is not permissible under section 254(2) of the Act. 3. We have heard both the sides, perused the order of the Tribunal. Against second round of litigation, the Tribunal adjudicated the issue and passed the impugned order dated 16.08.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ential and no evidence was placed on record to establish by way of producing copies of swiping machine receipts duly putting signature [forgery] of the assessee by Shri Neelamegan either before the Assessing Officer or before the ld. CIT(A) or even before the Tribunal and moreover, no supporting evidence was placed on record along with the Declaration cum Affidavit filed before the Tribunal on 20.07.2018 to affirm the statements made in the affidavit. Thus, the assessee has not established with evidence that Shri Neelamegan has used the credit card of the assessee. Moreover, it is clear that Shri Neelamegan has deposed wrong statement in the affidavit, which was contrary to the statement recorded under section 131 of the Act and therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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