https://www.taxtmi.com/caselaws?id=397420 The tribunal dismissed the assessee's Miscellaneous Petition seeking the recall of the tribunal order under section 254(2) of the Income Tax Act. The tribunal emphasized that documents not presented during the appeal hearing are not considered part of the record. It was clarified that the provision for recall under Tribunal Rules 1963 did not apply as the representative attended the hearing and could have requested an adjournment. The tribunal concluded that no apparent mistake existed in the order and dismissed the petition due to the absence of documentary evidences during the appeal hearing. en-us Fri, 14 Aug 2020 00:00:00 +0530 Tue, 18 Aug 2020 07:38:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397420 The tribunal dismissed the assessee's Miscellaneous Petition seeking the recall of the tribunal order under section 254(2) of the Income Tax Act. The tribunal emphasized that documents not presented during the appeal hearing are not considered part of the record. It was clarified that the provision for recall under Tribunal Rules 1963 did not apply as the representative attended the hearing and could have requested an adjournment. The tribunal concluded that no apparent mistake existed in the order and dismissed the petition due to the absence of documentary evidences during the appeal hearing. Case-Laws Income Tax Fri, 14 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397420