9911796707
TMI Blog2023 (6) TMI 1040X X X X Extracts X X X X X X X X Extracts X X X X ..... The affidavit has been filed, but it only says that paperbook was not found. We would, however, agree with Mr. Jain that just because the paperbook is not found in the Records and Proceedings of the Tribunal, it does not mean it was not filed. Petitioner has filed an affidavit through its Director stating that the paperbook was filed. A copy of the paperbook was also served on 01/10/2019 upo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner is impugning an order passed by the Income Tax Appellate Tribunal (ITAT) on 18/05/2021 rejecting Misc. Application No. 220/Mum/2020 arising out of ITA No. 3141/Mum/2018 for Assessment Year 2014-15. 2. Petitioner s appeal came to be rejected by ITAT. It is petitioner s case as explained in paragraph 4.4 of the petition, that petitioner s representative, during the hearing, had presented pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . A copy was also served upon the DR on 01/10/2019. 3. In the order dismissing petitioner s appeal passed on 13/11/2019, it is the petitioner s case that the Tribunal has not considered or dealt with the 2nd paperbook containing approximately 71 pages. Petitioner, therefore, filed Misc. Application in which the impugned order came to be passed. In the impugned order, ITAT referred to the compil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Proceedings and make a statement whether such a paperbook was filed. The affidavit has been filed, but it only says that paperbook was not found. We would, however, agree with Mr. Jain that just because the paperbook is not found in the Records and Proceedings of the Tribunal, it does not mean it was not filed. Petitioner has filed an affidavit through its Director stating that the paperbook was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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