2025 (2) TMI 1999

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....nt : Shri. Himanshu Joshi (Sr. DR) ORDER Per Kavitha Rajagopal, J M: The present Miscellaneous Application has been filed by the assessee/applicant u/s. 254(2) of the Income Tax Act, 1961 ('the Act' for short), for recall of the ex-parte order of the Tribunal in ITA No. 1674/Mum/2023, dated 28.08.2023. 2. Briefly stated the assessee is engaged in the business of manufacturing and s....

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....ourt in the case of Checkmate Services Pvt. Ltd. vs. CIT (in Civil Appeal No. 2833 of 2016 and others vide order dated 12.10.2022). 4. The assessee was in appeal before the Tribunal and the Tribunal vide an ex-parte order dated 28.08.2023 had dismissed the appeal filed by the assessee by relying on the decision of the Hon'ble Apex Court in the case of Checkmate Services Pvt. Ltd. (supra). The a....

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....x-parte without considering the merits of the case. The ld. AR prayed that the assessee may be given another opportunity to present his case before the Tribunal and the ex-parte order be recalled for the same. 6. The learned Departmental Representative ('ld. DR' for short) vehemently opposed for recalling the said order and relied on the order of the lower authorities and the Tribunal's order. ....