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    <description>The Appellate Tribunal ITAT MUMBAI considered a miscellaneous application for the recall of an order due to alleged incorrect facts. A difference of opinion arose between the Members of the Division Bench, leading to the matter being referred to a Third Member. The Third Member concluded that the order should be recalled for de novo adjudication. The Tribunal, based on the majority decision, recalled the order and scheduled the appeal for fresh hearing.</description>
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      <description>The Appellate Tribunal ITAT MUMBAI considered a miscellaneous application for the recall of an order due to alleged incorrect facts. A difference of opinion arose between the Members of the Division Bench, leading to the matter being referred to a Third Member. The Third Member concluded that the order should be recalled for de novo adjudication. The Tribunal, based on the majority decision, recalled the order and scheduled the appeal for fresh hearing.</description>
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