2019 (6) TMI 585

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....i M. Balaganesh, Hon'ble Accountant Member For the Assessee : Shri Niraj Sheth For the Department : Shri Chaudhary Arunkumar ORDER PER C.N. PRASAD (JM) 1. This Miscellaneous Application has been filed by the Revenue seeking the Tribunal to rectify the mistake apparent on record in the order passed by the Tribunal ITA.No. 4720/MUM/2012 dated 27.06.2018. 2. In the Miscellaneous....

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.... the additions is factually incorrect. Therefore, it is stated that there is mistake apparent from record which has crept in the order passed by the Tribunal in ITA.No. 4720/Mum/2012 dated 27.06.2018 in deleting the penalty on the addition of Rs..1631.85 lakhs which was sustained by the Ld.CIT(A), needs rectification. 3. Ld. AR fairly agrees with the contentions of the Revenue. 4. On hear....

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..../2012 dated 27.06.2018 which is apparent on the record and needs rectification. In the circumstances, we recall the order passed by the Tribunal to hear the parties in respect of the penalty levied u/s. 271(1)(c) of the Act on the addition sustained by the Ld. First Appellate Authority regarding coal cost freight as the penalty survived only in respect of this addition. In respect of other additio....