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TMI Blog2024 (12) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of said interest payment were available from the return filed. We further find that it is a settled law that if clear data is not available, it is not obligatory on the part of the AO to pass rectification order u/s. 154. Therefore, the action of the AO of rejecting the request of the assessee for rectification, cannot be faulted, hence, Ld. CIT(A) rightly affirmed the aforesaid action of the AO, which in our considered view, need not be interfered. - Shri Shamim Yahya, Accountant Member And Shri Vimal Kumar, Judicial Member For the Appellant : Dr. Rakesh Gupta, Adv. Sh. Somil Agrawal, Adv. For the Respondent : Shri Rajesh Kumar Dhanesta, Sr. DR. ORDER PER SHAMIM YAHYA, AM : The Assessee has filed the instant Appeal against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Act amounting to Rs. 31,17,879/-. However, the AO held that it is not a mistake apparent from record but it is a mistake on the part of the assessee and reject the said rectification application u/s. 154 of the Act vide order dated 17.12.2018. Against the aforesaid action of the AO, Assessee appeal before the Ld. CIT(A). 3. Upon assessee s appeal, Ld. CIT(A) noted the submissions of the assessee and held as under:- The submissions as well as the contentions of the appellant have been duly considered. It is noted that for carrying out rectification u/s 154, there has to be a mistake apparent from record. In other words, a look at the record must show that there has been an error which needs to be rectified. Reference to documents ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Court in the case of CIT vs. Jai Parabolic Springs ltd. in ITA No. 798 of 2007 dated 7.4.2008 [2008] 172 Taxman 258 (Delhi). Per contra, Ld. DR submitted that this decision is not in context of section 154 of the Act and there is no mistake apparent from record in the instant case, which can be cured u/s. 154 of the Act. Hence, he submitted that orders of the authorities below be affirmed. 6. Upon careful consideration, we find ourselves in agreement with the contention of the Ld. DR that failure to raise the ground cannot said to be a mistake apparent from record. There is no doubt that the assessee furnished the necessary evidence in support of the said interest payment in course of the rectification proceedings before the AO. However, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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