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TMI Blog2022 (8) TMI 1518X X X X Extracts X X X X X X X X Extracts X X X X ..... l [ 2020 (12) TMI 488 - ITAT CUTTACK] wrongly disallowed the transportation loss in respect of coal, arguing that the loss was only 0.498% and permissible by 1% as per a Government of India Circular.- HELD THAT:- We have considered rival submissions. A perusal of the miscellaneous application filed by the assessee shows that in para 16(a) the assessee is asking for the conclusion drawn by the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8.10.2020. 2. It was the submission of the ld. AR that the Tribunal has wrongly considered the fact that the transportation loss in respect of coal was not allowable insofar as as per the opinion of the Tribunal, the assessee must have claimed the same on the responsible transporter which has not been shown in the present case. It was the submission that the loss was only 0.498%. It was submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be placed before the Tribunal, it would not render the order of the Tribunal to suffer from mistake apparent from the record. This being so, as no specific error in the order of the Tribunal has been pointed out, which is apparent from the record, the miscellaneous application filed by the assessee stands dismissed. 5. In the result, miscellaneous application filed by the assessee is dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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