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TMI Blog2021 (3) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... he tribunal has missed out the paperbook submitted. Moreover, the last ground has also remained unadjudicated. Hence, agree that the order of the tribunal deserves to be recalled. Hence, the order of the tribunal is recalled. Registry is directed to fix the appeal in normal course on 17.05.2021. Issue notice to the parties. Accordingly, this miscellaneous application filed by the assessee stands allowed. - M. A. No. 253/Mum/2020 ( Arising out of ITA No. 799/Mum/2019 ) - - - Dated:- 4-3-2021 - SHRI SHAMIM YAHYA , ACCOUNTANT MEMBER Appellant by : Ms. Radha Halbe Respondent by : Ms. Smita Varma ORDER Per Shamim Yahya, A. M. By way of this miscellaneous application the assessee seeks rectification of mistake u/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourse of appeal before the CIT(A)/ the Applicant submitted a paperbook dated 13.11.2018 consisting of the following: (i) Written submission (ii) Credit note issued to commission agents (iii) PAN of the said parties (iv) Form 16A depicting tax deducted at source while making payments to these parties (v) Bank statements highlighting payments made to the said parties. Without considering the above and without pointing out any defect in the above submissions, the CIT(A) in its order erroneously stated that the Applicant could not submit any explanation or evidence to substantiate its claim for commission expenditure and thereby dismissed the Applicant's appeal. Before the Hon'ble Bench, applicant challenge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce to substantiate the identity and genuineness of the transaction of commission payment. Therefore, it is humbly prayed that there is a mistake apparent from record in the impugned order in para 5 which states that assessee could not provide any proof of identity and address of the two parties before the Hon'ble Bench as well as the CIT(A). Moreover, the Applicant had also raised the following ground vide its form 36: Ground No. 3 : On the facts and circumstances and in law, the Ld. CIT(A) has erred in confirming the disallowance of ₹ 52,276/- made by AO out of expenses claimed under various heads. This ground was never adjudicated by the Bench which also qualifies as a mistake apparent from record. I reques ..... X X X X Extracts X X X X X X X X Extracts X X X X
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