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    <title>2014 (1) TMI 333 - ITAT CHANDIGARH</title>
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    <description>The Tribunal dismissed the Miscellaneous Application seeking the recalling of its order in ITA No.218/Chd/2011 dated 13.12.2012 for the assessment year 2007-08. The Tribunal upheld its original decision, emphasizing that adjournments are not an absolute right and citing the Madras High Court&#039;s ruling on the matter. Despite the applicant&#039;s arguments, the Tribunal found no merit in the request, considering the conduct of the parties and lack of new evidence or defects pointed out by the assessee. The Tribunal&#039;s decision to dismiss the application was based on adherence to legal precedents and the soundness of its original order.</description>
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      <link>https://www.taxtmi.com/caselaws?id=242109</link>
      <description>The Tribunal dismissed the Miscellaneous Application seeking the recalling of its order in ITA No.218/Chd/2011 dated 13.12.2012 for the assessment year 2007-08. The Tribunal upheld its original decision, emphasizing that adjournments are not an absolute right and citing the Madras High Court&#039;s ruling on the matter. Despite the applicant&#039;s arguments, the Tribunal found no merit in the request, considering the conduct of the parties and lack of new evidence or defects pointed out by the assessee. The Tribunal&#039;s decision to dismiss the application was based on adherence to legal precedents and the soundness of its original order.</description>
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