TMI Blog2021 (9) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal - HELD THAT:- The petitioner had not filed the decisions relied upon by her at the time of hearing. Secondly, there is no material on record indicating that the counsel for the petitioner had relied upon these decisions and brought to specific the notice of the Bench. It is settled position of law that it is not mandatory to deal with each and every decision relied upon by either of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M.A. filed by the assessee seeking rectification order passed by this Tribunal on 09.01.2018 in ITA No.732/PUN/2013 for A.Y. 2009-10 on following grounds : a) The judicial precedents relied upon by the counsel for the petitioner as well as arguments advanced do not find place in the impugned order passed by this Tribunal. b) While adjudicating the ground relating to disallowance u/s 14A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjourned from time to time. On 12.07.2019 again it was adjourned on the ground that Ld.A.R. was busy in other Court and posted to 26.07.2019. From 26.07.2019 to 16.04.2021, the matter was adjourned from time to time at the request of Ld.A.R. On 16.04.2021 M.A. was adjourned to 04.06.2021. On 04.06.2021 none appeared for the assessee and adjourned to 16.07.2021. On 16.07.2021 again none was prese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l submissions and perused the material on record. We have carefully gone through the present Miscellaneous Petition. The present petition has been filed as if the original order passed by this Tribunal contains certain mistake of facts and law. The first one is regarding the non-mentioning of the judicial precedents relied upon in the impugned order. Firstly, the petitioner had not filed the decis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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