2018 (4) TMI 1794

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....nt by : Shri V. Vidhyadhar (DR) Order Under Section 254(2) of Income Tax Act PAWAN SINGH, J. 1. These two Miscellaneous Application are filed by assessee for seeking the recall of order dated 14.06.2017. In the application, the assessee has pleaded that the appeals of the assessee were dismissed vide order dated 14.06.2017 by applying the ratio of decision of Mumbai Tribunal in case of CI....

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....n filed by assessee is devoid of merit and deserves to be dismissed. 3. We have considered the submission of both the parties and perused the order dated 14.06.2017. Perusal of record reveals that Shri Ijeet Fernandes appeared on behalf of assessee, who sought an adjournment on the ground that Chartered Accountant is travelling. The ground of adjournment was vague, thus, adjournment was decline....

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....f Multiplan India (Pvt.) Ltd. (supra). However, keeping in view the principle of natural justice and invoking the power under Rule 24 of Income-tax (Appellate Tribunal) Rules 1963, the order dated 14.06.2017 is recalled. The assessee is directed to fully co-operate and not to seek adjournment without any valid and proper reason and shall file the necessary evidence, if any on record, without any f....