Tribunal dismisses assessee's applications, orders CIT(A) review, upholds verification of unit area discrepancy. The tribunal dismissed both miscellaneous applications of the assessee, finding no apparent mistake in its orders. The tribunal directed the CIT(A) to ...
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Tribunal dismisses assessee's applications, orders CIT(A) review, upholds verification of unit area discrepancy.
The tribunal dismissed both miscellaneous applications of the assessee, finding no apparent mistake in its orders. The tribunal directed the CIT(A) to reconsider the judgment of the Hon'ble Gujarat High Court and make a fresh decision. Additionally, the tribunal upheld the CIT(A)'s decision to verify the factual aspects regarding the discrepancy in built-up area of units in assessment years 2005-06 and 2006-07.
Issues: 1. Non-filing of judgment of Hon'ble Gujarat High Court in time. 2. Discrepancy in built-up area of units in assessment years 2005-06 and 2006-07.
Analysis: 1. The appellant contended that the judgment of Hon'ble Gujarat High Court in the case of Radhe Developers was not filed in time, requesting the tribunal order to be recalled. However, the tribunal clarified that they had not ignored the judgment but had sent the matter back to the CIT(A) for reconsideration in light of the late judgment. The tribunal directed the CIT(A) to consider the judgment and make a fresh decision. Therefore, the tribunal found no apparent mistake in its order regarding this issue.
2. The appellant also argued that there was no issue regarding the built-up area of units exceeding 1500 sq. ft in the assessment years 2005-06 and 2006-07. However, upon review, the tribunal found that in the assessment year 2006-07, the CIT(A) had indeed addressed the issue of a flat with a built-up area of 1700 sq. ft and directed the AO to verify it. Similarly, in the assessment year 2005-06, the CIT(A) noted the presence of two flats with a built-up area of 1700 sq. ft each, affecting the assessee's deduction eligibility. The tribunal upheld the CIT(A)'s decision to verify the factual aspects and make a decision based on the law. Therefore, the tribunal concluded that there was no apparent mistake in its order concerning the built-up area discrepancy in both assessment years.
In light of the above analysis, the tribunal dismissed both miscellaneous applications of the assessee, finding no apparent mistake in its orders.
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