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TMI Blog2019 (4) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... e’s M.A. on this issue is rejected. The alternate submission with regard to the addition to be made in the hands of the individual partners was not argued during the hearing of M.A. However it is found that the Tribunal has considered entire arguments and material placed before us and confirmed the addition in the hands of the firm, hence it is considered that no separate adjudication is necessary on this issue. From the ITAT’s order, it is found that there was no mistake in the order of the ITAT and if at all any mistake is crept i.e. in the orders of the lower authorities and the assessee may approach the lower authorities for appropriate action, if time limit permits. Since there is no mistake in the order of the Tribunal which req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mistake in the quantification of relief. The assessee is entitled for further relief of ₹ 14,50,877/-, in addition to the relief granted by the Ld.CIT(A)amounting to ₹ 28,70,000/-, therefore, submitted that there was a mistake in the order of this Tribunal which required to be rectified u/s 254(2) of the Act. The assessee further stated that the assessee made alternate argument to make the addition in the hands of the individual partners, but not in the hands of the firm and the Hon ble ITAT has not decided the above ground, therefore, requested to recall the order and decide the issues. 2.1. During the hearing of M.A., the Ld.AR fairly conceded that there is no mistake in the order of this Tribunal, the mistake was crept in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partners was not argued during the hearing of M.A. However it is found that the Tribunal has considered entire arguments and material placed before us and confirmed the addition in the hands of the firm, hence it is considered that no separate adjudication is necessary on this issue. 6. From the ITAT s order, it is found that there was no mistake in the order of the ITAT and if at all any mistake is crept i.e. in the orders of the lower authorities and the assessee may approach the lower authorities for appropriate action, if time limit permits. Since there is no mistake in the order of the Tribunal which require modification / rectification in the order of this Tribunal, the M.A. filed by the assessee is dismissed. 5. In the result, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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