https://www.taxtmi.com/caselaws?id=16289 A party seeking consideration of an additional ground before the ITAT must show that the ground was clearly identified, duly filed, registered, and placed before the Tribunal in time for consideration. Where the alleged miscellaneous petition was not shown to have been registered or pending when the appeal was decided, and the recall application did not specify the additional ground with clarity, the Tribunal's refusal to recall its appellate order is not illegal or erroneous. The Tribunal may rely on its factual finding that no duly presented application requiring adjudication was before it, and in such circumstances rejection of the recall request is justified. en-us Thu, 17 Dec 1998 00:00:00 +0530 Sat, 05 Sep 2009 16:29:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16289 A party seeking consideration of an additional ground before the ITAT must show that the ground was clearly identified, duly filed, registered, and placed before the Tribunal in time for consideration. Where the alleged miscellaneous petition was not shown to have been registered or pending when the appeal was decided, and the recall application did not specify the additional ground with clarity, the Tribunal's refusal to recall its appellate order is not illegal or erroneous. The Tribunal may rely on its factual finding that no duly presented application requiring adjudication was before it, and in such circumstances rejection of the recall request is justified. Case-Laws Income Tax Thu, 17 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16289