2022 (1) TMI 1438

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....icant : Ms. Aarti Sathe. For the Respondent : Shri S.N. Kabra. ORDER PER VIKAS AWASTHY, JM: These Miscellaneous Applications under section 254(2) of the Income Tax Act, 1961 ( in short 'the Act') have been filed by the assessee / applicant seeking recall of order dated 15/02/2021 composite for ITA NOS. 3913,3195 & 4579/MUM/2019 for A.Y. 2014-15 and ITA NO. 3911 & 3196/MUM/2019 for A.Y. 2015-....

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....on merits, hence, the order dated 15/02/2021 vide which appeals of the assessee were dismissed as withdrawn and appeals of the Revenue were dismissed be recalled. 3. Shri S.N. Kabra representing the Department submitted that since the assessee has failed to comply with the conditions set out in Form-3 under VSVS, the appeals of Revenue and the appeals of assessee should be heard on merits. 4. Su....