Tribunal Upholds Decision, Dismisses Application on Transportation Loss Claim Within Govt Circular Limits.

The Tribunal dismissed the assessee's miscellaneous application concerning the transportation loss claim in ITA No. 331/CTK/2017. The assessee argued that the disallowed loss was within permissible limits per a Government Circular. However, the Tribunal found no apparent error in its previous decision, leading to the application's dismissal.

---

---

Issues involved:
The issue involves a miscellaneous application filed by the assessee against the consolidated order of the Tribunal passed in ITA No. 331/CTK/2017, dated 28.10.2020.

Transportation Loss Claim:
The assessee contended that the Tribunal 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. The assessee requested the order to be recalled and the issue to be readjudicated.

Arguments and Decision:
The ld. Sr. DR supported the Tribunal's order, stating that no specific error had been pointed out in the Tribunal's decision. The Tribunal, upon considering the submissions, found that the conclusion drawn by the Tribunal was not a mistake apparent from the record. As no specific error was identified in the Tribunal's order, the miscellaneous application filed by the assessee was dismissed.

Conclusion:
The Tribunal dismissed the miscellaneous application filed by the assessee regarding the transportation loss claim, as no mistake apparent from the record was found in the Tribunal's decision.

---