2025 (2) TMI 1222

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....dify or recalled of its order as under: (1) That the case was last fixed for hearing on 03/05/2023, the assessee applied for e-adjournment e-filed on 27/04/2023. (2) The adjournment was filed for the reason that the issue of leave encashment to non-government employees was requested to keep in abeyance for want of government clarification (notification as per Central Budget '2023). (3) The said notification has since been later issued on 24/05/2023 No. 31/2023/F. No. 200/3/2023-ITA-1. Copy as enclosed and is also with retrospective effect. (4) The other facts are same as per appeal filed before Hon'ble bench and thus request to recall the decision/rectify the apparent mistake to amend th....

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....e principle of nature justice which was violated based on the facts narrated and therefore, we hold that no body's right is scuttled down and therefore, considering that aspect of the matter, we recalled the order dated 17.05.2023. 6. Now after recalling the order the case needs to be fixed for hearing afresh. But in the present case, since the assessee has already placed on record all the material so as to decide the issue on hand in ITA No. 17/JP/2023. Therefore, with consent of both the parties, the bench decided to proceed for considering the appeal of the assessee on its merits on the same day after recalling the order. 7. The assessee in this appeal has raised following grounds: - "1. That the ld. CIT(A), NFAC has ....