9911796707
TMI Blog2015 (11) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... PADs as available from the record also reveals that the notices were indeed served because the acknowledgement bears the signature and the mobile number of the recipient of the notice. We further find that the order of the Tribunal against which the present M.A has been filed was also sent to the same address at which the notices were sent and therefore the submission of Assessee of non receip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present case and thus we find no reason to recall the order of Tribunal dated 07/11/2014. - M. A. No.189/AHD/2014(in ITA No. 77/AHD/2011) - - - Dated:- 19-2-2015 - SHRI SHAILENDRA Kr. YADAV, J.M. SHRI ANIL CHATURVEDI, A.M. For the Appellant : Shri K.H. Shah For the Respondent : Shri M.K. Singh, Sr. D.R. ORDER PER SHRI ANIL CHATURVEDI,A.M. 1. Through this M.A. Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1396/AHD/2011 and the aforesaid appeal of Revenue is yet to be adjudicated. It was therefore submitted that the matter be recalled in view of the provision of Section 254(2)of the Act. The ld. D.R. on the other hand opposed the M.A. and submitted that the order of the Tribunal was passed on merits and the Tribunal has no power to review its order. 2. We have heard the rival submissions and per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso sent to the same address at which the notices were sent and therefore the submission of Assessee of non receipt of notice does not carry any force more so when the order against which the M.A. has been filed was also sent at the same address. With respect to prayer of the Assessee to recall the impugned order, we find that the order was passed on merits. Rule 24 of the Income Tax (Appellate Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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