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    <title>2012 (10) TMI 1143 - ITAT CHANDIGARH</title>
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    <description>The Tribunal dismissed the Miscellaneous Application filed by the assessee seeking to recall an order due to non-appearance, which led to the dismissal of the appeal under section 254(2) of the Income Tax Act. The Tribunal found that the adjournment request was made by a counsel without proper authority, rendering the application misconceived and not maintainable. The appeal was decided on its merits, with some grounds upheld and others dismissed due to lack of evidence. The Tribunal upheld the precedent case and concluded that the issues had already been adjudicated, leading to the dismissal of the application.</description>
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    <pubDate>Tue, 30 Oct 2012 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=192144</link>
      <description>The Tribunal dismissed the Miscellaneous Application filed by the assessee seeking to recall an order due to non-appearance, which led to the dismissal of the appeal under section 254(2) of the Income Tax Act. The Tribunal found that the adjournment request was made by a counsel without proper authority, rendering the application misconceived and not maintainable. The appeal was decided on its merits, with some grounds upheld and others dismissed due to lack of evidence. The Tribunal upheld the precedent case and concluded that the issues had already been adjudicated, leading to the dismissal of the application.</description>
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      <pubDate>Tue, 30 Oct 2012 00:00:00 +0530</pubDate>
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