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TMI Blog2019 (10) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Officer to rectify the order. On appeal, the ld. CIT(A) confirmed the order of the Assessing Officer. After gone through the order of the ld. CIT(A), we find no reason to interfere with the order passed by him. Thus, this appeal filed by the assessee is dismissed. - ITA Nos. 512 And 513/VIZ/2018 - - - Dated:- 27-9-2019 - Shri V. Durga Rao, Hon ble Judicial Member And Shri D.S. Sunder Singh, Hon ble Accountant Member For the Assessee : Shri G.V.N. Hari Advocate. For the Department : Smt. Suman Malik Sr.DR ORDER PER V. DURGA RAO, JUDICIAL MEMBER These appeals by the assessee are directed against the separate orders of Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s his own land. Subsequently, the assessee has filed a petition u/sec.154 before the Assessing Officer to rectify the mistake committed in the order dated 07/07/2015. The Assessing Officer by considering the details and the petition filed by the assessee and after giving a reasonable opportunity, gave a categorical finding that there is no mistake apparent on record in the order dated 07/07/2015 and by following the judgment of the Hon'ble Apex Court in the case of T.S. Balaram, ITO Vs. M/s. Volkart Brothers (82 ITR 50) dismissed the petition filed by the assessee. For the sake of convenience, the relevant portion of the order is extracted as under: Assessee's petition has been examined carefully with respect to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted to appear either in person or through an authorized representative and file his objections, if any. He was informed that in case he is unable/do not intend to appear on the given date, to file his objections in writing so as to reach me by the given date and time, which will be taken into cognizance, before passing such order. Though the notice was served at the, given address well before the given date, assessee has not chosen either to appear in person or to file any objections in writing. As such the application filed by the assessee is disposed off accordingly as under Para 5.3 of the order of the learned CIT(Appeals) is reproduced below: Taking into consideration all the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order of the Honourable Commissioner of income Tax (Appeals) in the above mentioned Appeal Order is reasonable and as per the directions of the appellate order. As such, there is no mistake apparent from record within the meaning of Sec.154 of the Act. Even otherwise also, assessee's this request cannot be conceded under Sec.154 since, section 154 allows rectification of mistake which is a patent mistake apparent from the. bare record. As held by the Honourable Apex court in the case of T.S. Balaram, ITO vs. Volkart Brothers reported in 82 ITR 50, a mistake apparent on the record must be an obvious and patent mistake and not something which can be established by long drawn process of reasoning on point on which ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and orders of the authorities below. 10. In the 154 order passed by the Assessing Officer dated 04/04/2016, he gave a categorical finding that there is no mistake apparent on record to rectify his order passed on 07/07/2015. We have also gone through the order passed by the Assessing Officer and find there is no mistake apparent on record committed by the Assessing Officer to rectify the order. On appeal, the ld. CIT(A) confirmed the order of the Assessing Officer. For the sake of convenience, the relevant portion of the order is extracted as under:- 6.3 l have carefully considered the submissions of the appellant, the order of the Assessing Officer, and the written submissions of the AR. All the contenti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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