IN INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member (Misc. Application) No.93/Kol/2016 (arising out ITA No.681/Kol/2013) Assessment Year: 2009- 10 Arvind Kumar Nand Kumar Dy. Commissioner of Ltd., 30, Kali Krishana /V/s. Income Tax, Circle-9, P- Tagore Street, Kolkata 7, Chowringhee Square, [P No. AACCA 6319 F] Kolkata-700 069 (original appellant) (original Respondent) (Appellant) (Respondent) By Appellant Shri P.Bhatta, Director By Respondent Shri R.K.Kureel, JCIT-DR Date of Hearing 23-09-2016 Date of Pronouncement 23-09-2016 ORDER PER Waseem Ahmed, Accountant Member:- By way of this Miscellaneous Application (MA) assessee has sought for recalling order passed by Tribunal in ITA No. 681/Kol/2013 dated 10.02.2016 for Assessment Year 2009-10. 2. issue raised by assessee in this Misc. Application is that there are apparent mistakes in order of Tribunal in relation to disallowance made by Assessing Officer for Rs.3 lacs. As per assessee, decision for deleting aforesaid addition is contrary to facts of case. ld. AR submitted that assessee followed mercantile system of accounting and deduction of expenditure was claimed as per Section 145 of Income Tax Act, 1961. But same expenditure was disallowed due to non- MA No.93/Kol/2016 A.Y.2009-10 Arvind Kr. Nand Kr. Ltd. vs. DCIT Cir-9(1), Kol. Page 2 compliance of method of accounting specified in Section 145 of Act. In view of above, it was prayed to re-adjudicate issue on basis of actual facts as available in record. 3. However, at outset, we find that issue arising out of ITA 682/Kol/2013 has been duly adjudicated by this Tribunal vide its order dated 10.02.2016. disallowance of expense was confirmed due to non- production of bill and which has nothing to do with provisions of Section 145 of Act. In our considered view, there is no apparent mistake arising from said order as per provisions of section 254(2) of Act. In view of above precedent, MA filed by Assessee is treated as dismissed. 4. In result, MA filed by assessee stands dismissed. Order pronounced in court on close of hearing on 23rd day of September, 2016 Sd/- Sd/- (N.V.Vasudevan) (Waseem Ahmed) (Judicial Member) (Accountant Member) Kolkata, *Dkp - 23/09/2016 Copy of Order Forwarded to:- 1. Appellant-Arvind Kr. Nand Kr. Ltd. 30, Kali Krishna Tagore, St, Kolkata-07 2. Respondent-DCIT, Cir-9(1), P-7, Chowringhee Square, Kolkata-69 3. Concerned CIT 4. CIT (A) 5. Kolkata DR, ITAT, Kolkata 6. Guard file. By order/ /True Copy/ Arvind Kumar Nand Kumar Ltd. v. Dy. Commissioner of Income-tax, Circle-9, Kolkata