2024 (8) TMI 1730

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.... : Shri Tushar Nagori (Virtual) For the Revenue : Shri Ramnath Murkunde ORDER PER INTURI RAMA RAO, AM: These Miscellaneous Applications are filed by the applicant seeking recall of the ex-parte order dated 22.11.2022 passed by this Tribunal in appeals - ITA Nos. 447 to 452/PUN/2020 for the Assessment Years 2007-08 to 2012-13. 2. When the matter was called on, Mr. Tushar Nagori appea....

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....est for adjournment is declined. We therefore proceed to dispose of the present Miscellaneous Applications. 4. We had carefully perused the averments made in the present Miscellaneous Applications. At the outset, we find that this Tribunal had earlier disposed of the Miscellaneous Application Nos. 01 to 06/PUN/2023 filed in the same appeals vide order dated 24.05.2023. 5. Even in earlier Mis....

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....der passed by this Tribunal in ITA Nos. 447 to 452/PUN/2020, dated 22.11.2022 invoking the provisions of section 254(2) of the Income-tax Act, 1961. 6. Assuming for a moment that the present Miscellaneous Applications are the petitions filed u/s. 254(2) of the Income-tax Act, 1961, the same are barred by limitation. In the absence of express power conferred by statute, Tribunal has no power to ....

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.... the provisions of Order 9 of Rule 13 of Civil Procedure Code had time and again laid down that the approach of the courts or Tribunal in deciding whether there was sufficient cause or not, is expected to consider whether or not the party was really interested to appear on the date fixed for the case; if he honestly intended to remain present and was not guilty of misconduct or gross negligence he....