9911796707
TMI Blog2021 (2) TMI 732X X X X Extracts X X X X X X X X Extracts X X X X ..... of this miscellaneous application the assessee seeks rectification of mistake apparent from the record in the order of this tribunal in ITA No. 3732/Mum/2017 vide order dated 18.10.2018 for A.Y. 2007-08. 2. The assessee's submission in the Miscellaneous Application is that assessee has raised a ground that final order of the learned CIT passed under section 263 of the I.T. Act was on different gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een given to the assessee and assessee's counsel has been duly heard. Thereafter learned CIT passed the order under section 263 of the IT Act. 4. Against this order the assessee appealed before the ITAT. ITAT elaborately dealt with the issues. It also found that learned CIT has given the assessee opportunity. ITAT also found merit in the observation of the learned CIT which were with respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Now the assessee has filed miscellaneous application against order of ITAT claiming that ITAT had ignored the assessee's submission that final order of learned CIT was on different ground than that mentioned in the original notice and that hence the ITAT order suffers from mistake apparent from record. 7. Upon careful consideration we find that ITAT had already considered the assessee' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Proper opportunity to the assessee has not been given by the learned CIT while passing the order under section 263 of the lT Act. 10. We find that by filing this miscellaneous application as above the assessee is misusing the process of filing miscellaneous application. In the first round of appeal before the ITAT, on assessee's plea that assessee has not been provided proper opportunity an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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