2021 (11) TMI 316

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....Khanna, Addl. CIT ORDER PER R.L. NEGI, JUDICIAL MEMBER: The assessee has filed the present appeal against the order dated 20.03. 2019 passed by the Commissioner of Income Tax, Patiala [for short 'the CIT(A)'] for the assessment year 2011-12, whereby the Ld. CIT(A) has dismissed the appeal filed by the assessee against the order passed u/s 154 of the Income Tax Act, 1961 [for short 'the Ac....

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.... by the assessee and confirmed the action of the AO holding that the issue has not attained finality and, therefore, there is no mistake apparent from record. 3. The assessee has challenged the impugned order passed by the ld. CIT(A) on the following grounds: - 1. That the impugned order is bad both on facts and law. 2. That the learned appellate authority has wrongly and ille....

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....d by the ld. CIT(A) may be set aside and the AO may be directed to rectify the mistake apparent from record u/s 154 of the Act. 5. On the other hand, the ld. Departmental Representative (DR) supported the order passed by the ld. CIT(A), The Ld. DR further pointed out that this case was earlier heard by this Bench on 08.09. 2020, however the same was released for fresh hearing as it was noticed ....

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....as pointed out by the Ld. DR, the coordinate Bench of the Tribunal has mentioned in the order sheet dated 08.10. 2020 that the Hon'ble High Court has already heard the case involving the identical issue and the Bench has directed the assessee to produce the copy of order or status of the said case. Since, the assessee has not filed the said order/ status till date, we do not deem it appropriat....