Assessee filed miscellaneous application seeking rectification of order passed by Tribunal on ground that order of first appeal passed by Commissioner (Appeals) was without DIN and, therefore, non est as per CBDT Circular dated 14-8-2019.  Assessee submitted that jurisdictional  issue and could be raised at any stage; therefore, it could be raised in present miscellaneous application even though it was not part of original appeal. Dismissing the petition the Tribunal held that when issue did not form part of appeal  there could not be any mistake apparent from record  therefore, assessee could not rectify his own lapse or mistake in present miscellaneous application. Held that the  Assessing Officer made addition on basis of cash found and seized from assessee in form of demonetized notes and not merely on basis of statement of assessee. Miscellaneous application. is rejected.   Held that cash seized by department and agreed by assessee to be adjusted against tax liability of assessee, was in nature of self-assessment payment made before due date of filing of return which deserved to be allowed in computation of interest under section 234A. (AY. 2017-18)