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TMI Blog2021 (1) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... ellaneous Applications (MA's) are filed by the assessee for rectification /recalling of the consolidated order dated 20.04.2017 passed in above mentioned Income Tax Appeals ( ITA's). In all MA's the applicant/ assessee has pleaded common grievances, the impugned order passed by our predecessor is common in all the appeal, thus, all application were heard and are decided by common order. For the sake of reference of contention on MA's the MA No. 13/SRT/ was treated as lead case. 2. At the outset the ld. Counsel for assessee submits that in MA. No.13/Srt/2017, there is certain factual mistake, about the nature of grounds raised in corresponding appeal, which has been corrected by filing fresh application, which may be taken on record for con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f DVO, which was procured after completion of assessment under section 153A. The addition is not permissible in assessment order under section 153A as held by Gujarat High Court in ITA No. 24 of 2016 in Saumya Construction. (iii) The order of the Tribunal is contrary to the ratio laid down by Jurisdictional High Court and this amounts to mistake apparent on record as held By Hon'ble ApeX Court in ACIT Vs Saurashra Kutch Stock Exchange Ltd. (305 ITR 227 SC). The assessees prayed for rectification of the order, or modify or recall the order. 4. The ld Counsel (AR) for the assessee besides relying on the contents of the application, submits that a search action was carried out at the group of assessee on 17th January 2007, no incriminating do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bills and vouchers were furnished by assessee, and as such no defects were found therein. Despite the fact the Tribunal confirmed the invocation of section 263 order and the consequent addition. The Tribunal has neither observed any specific incriminating material/document was found during the course of such nor commented upon applicability/non-applicability of Somaya construction case (supra). The Tribunal further object that assessee could not corroborate the cost of construction of Bangalore, however in the balance sheet at page number 10,53 and 90 paper book, Bungalow is specifically reflected. All bills/vouchers were produced during the assessment proceeding are further stated in the submission during assessment proceedings, copies of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... desires before the assessing officer. The Hon'ble Tribunal after considering the contention of both the parties passed the detailed and reasoned order. The order passed by Tribunal cannot be recalled, as recalling of order would be review of the order, which is beyond the scope of application under section 254 (2) of the Act. The Tribunal has considered the case law relied by assessee. The application filed by assessee is misplaced and is liable to be dismissed. 6. We have considered the rival contention about the parties and have gone through the order of Tribunal 20th April 2017. We have noted that our predecessor passed the order after considering all the material placed before the Tribunal. The submissions of both the parties were duly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough were not argued, were also considered and adjudicated upon. Under the garb of present application, the applicant cannot seek appreciation or reappreciation of the facts and evidence. In our considered view, none of the contention raised in the present application required further indulgence under the scope of provision of section 254(2) of the Act. The assessee seeking review of the order which is beyond the scope of section 254(2) of the Act. Therefore, we do not find any merit or substance in the application filed by assessee for seeking rectification in the order dated 20th April 2017. In the result miscellaneous application filed by assessee is dismissed. 7. Considering the fact that assessee has raised common contention in all m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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