2021 (8) TMI 1089

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....Sh. E.V. Bhaskar Sr.-DR ORDER PER KUL BHARAT, JM This miscellaneous application by the assessee seeking rectification of the order of the Tribunal passed in ITA No.635/Del/2017, dated 06.06.2017 for the Assessment Year 2009-10. 2. The learned counsel for the assessee reiterated the submissions as made in the miscellaneous application. The learned Counsel for the assessee submitted that....

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.... learned DR submitted that evidence were duly considered by the Tribunal and the Tribunal has also considered the decision relied upon by the learned counsel for the assessee in the case of Kavita Verma. Therefore, there is no mistake apparent from the record. On the contrary, the learned counsel for the assessee is trying to get the order reviewed under the garb of filing of miscellaneous applica....

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.... before authorities below have not been substantiated by any material on record. Mere filing of affidavit of brothers is only self serving and would not prove anything in favour of the assessee. The assessee has been making deposits in the bank account during the entire year. Therefore, explanation of assessee that amount was contributed by his brother for marriage of two daughter and out of sale ....

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.... assessee submitted that it being an old case, it is difficult for assessee to produce evidence or material on record to explain entire deposits in the bank account, therefore, on the face of the same submission it is clear that assessee is not in a position to explain the source of the cash deposit in the bank account. The appeal of assessee itself has no merit same is therefore dismissed." 5.....