2023 (3) TMI 1221

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.... Member For the Assessee : Shri Suresh Ojha, Adv. For the Revenue : Ms. Nidhi Nair, JCIT-DR ORDER PER: B. R. BASKARAN, AM The assessee has filed this Misc. Application submitting that there are mistakes apparent from record in the order dated 7-09-2021 passed the ITAT in ITA No. 83/Jodh/2020 relating to AY 2013-14. 2. The Ld. Counsel appearing on behalf of the assessee submitted ....

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....al ground, which goes to the root of the matter, is a mistake apparent from record. 3. The Ld. AR further submitted that Tribunal has disposed of the appeal of the assessee herein on 7th Sept. 2021. He submitted that the Tribunal had disposed of another appeal filed by Shri Ashok Kumar Banthia vs. DCIT (ITA No.297/Jodh/2019) on 6th Sept. 2021 i.e. one day earlier to the impugned Tribunal Order.....

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....ake apparent from record in the order passed by the Tribunal. 4. We heard the rival contentions and perused the record. As stated earlier, the Tribunal has adjudicated the appeal of the assessee on merits only and it was decided against the assessee. However, in Ground No. 2, the assessee has raised a legal ground. It is submitted that an identical legal ground raised by another assessee named ....