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2024 (9) TMI 1795

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.... For the Revenue : Shri. Krishnakumar Sr. DR. ORDER PER SANDEEP SINGH KARHAIL, J.M. 1. The present Miscellaneous Application has been filed by the Revenue under section 254(2) of the Income Tax Act, 1961 ("the Act") seeking recall of the order dated 15/11/2022, passed under section 254(1) of the Act by the coordinate bench of the Tribunal in assessee's appeal being ITA No. 1525/Mum./2022....

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....nch. 3. The present Miscellaneous Application was listed for hearing on multiple occasions, however, neither anyone appeared for/on behalf of the assessee nor was any application seeking adjournment filed. The assessee through its representative has filed a written submission which was also considered while deciding the present Miscellaneous Application. In support of the submissions made in th....