2018 (7) TMI 936

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.... PER S. RIFAUR RAHMAN, A. M. This Miscellaneous Application is filed by the assessee seeking rectification of mistakes apparent from the record that have crept into the order of the Tribunal dated 10/11/2017 in ITA No. 332//Hyd/2017. 2. In the M.A. the assessee stated as under: "2.3 As regards ground No. 4, Hon'ble ITAT recorded its finding as under: "7. As regards ground No.3 deletion of ....

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....ance when the gross income is assessed without allowing any expenditure for such recovery charges. 2.6 The learned C.I.T (A) while passing the appellate order disposed the above mentioned ground with the following observation. "As far as the disallowance u/s 40(a)(ia) is concerned, as exemption u/s. 11 is allowed the disallowance would consequently get deleted." 2.7 The applicant submits ....

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....ducted on the security charges paid by the applicant. 3. Referring to the above factual background, the ld. AR of the assessee submitted that the omission on the part of the Hon'ble I.T.A.T to take into account the factual evidence brought to its notice and the omission to record a finding based on the factual evidence constitute mistake apparent from record. He, therefore, prayed that the H....