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TMI Blog2020 (8) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... f the appeal and the tribunal has decided the appeal based on hearing as stated by the assessee in the M. P. signed on 12.06.2020 and filed on 15.06.2020 and in the M. P. signed on 08.07.2020, the assessee says that the documentary evidences were available in the paper book but the said paper book was not filed before the tribunal because the assessee could not get time to file it because only 15 days were available after the hearing of stay petition in which early hearing was granted and the assessee has also not got opportunity to furnish the documentary evidences. It is seen that this is not the case of the assessee that documentary evidence was made available before the tribunal and reference to such evidence was made in course of he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me contentions were raised by the learned AR of the assessee which are raised in the M. P. as noted above. Learned AR of the assessee also filed a paper book in course of hearing of the M. P. in which there are 88 pages including Audited Financial Statements for F. Y. 2014 15 and 2015 16, Copy of Sale Deed, BBMP Khata Certificate Extract both dated 16.01.2016, Electricity Supply Record and Property Tax paid Challan with SAS Form but admittedly, this paper book was not filed at the time of hearing of the appeal. Learned DR of the Revenue submitted that there is no apparent mistake in the tribunal order. 3. We have considered the rival submissions. We find that u/s 254 (2) of I. T. Act, apparent mistake in the tribunal order can b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tribunal has dismissed the appeal of the assessee based on hearing and not on the basis of documentary evidences and in the additional grounds raised in the M. P. signed on 08.07.2020 it is stated that the documentary evidences were available in the paper book but the said paper book was not filed before the tribunal. Hence, this is admitted position that the paper book was not filed before the hearing or at the time of hearing of the appeal and the tribunal has decided the appeal based on hearing as stated by the assessee in the M. P. signed on 12.06.2020 and filed on 15.06.2020 and in the M. P. signed on 08.07.2020, the assessee says that the documentary evidences were available in the paper book but the said paper book was not filed be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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