2022 (9) TMI 1415

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..... dent : Shri Ashish Porwal, Sr. D.R. ORDER PER Ms. MADHUMITA ROY - JM : The Miscellaneous Application has been filed by the assessee seeking for rectification and recall of the order dated 13.07.2015 passed by the Co-ordinate Bench whereby and whereunder the issue raised in the appeal being No.206/Ind/2021 for A.Y. 2007-08 has been dismissed for non prosecution. 2. At the time of hearing, none .....

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..... he appeal. Hence, the instant application before us. We would like to mention that there is no provision of condonation of delay in preferring Miscellaneous Application before us. Hence, we find that the Miscellaneous Application is not maintainable and, thus, dismissed. 5. In the result, assessee's Miscellaneous Application is dismissed. This Order pronounced in Open Court on 26/09/2022.
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