1 itxal1002-11 agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1002 OF 2011 The Commissioner of Income Tax – 1, Pune ..Appellant. Versus Blue Moon Securities Private Limited ..Respondent. Mr.Vimal Gupta for the appellant. Mr.Mihir Naniwadekar for the respondent. CORAM : J.P. Devadhar & K.K. Tated, JJ. DATE : 16th September 2011 P.C. : 1. Whether the Income Tax Appellate Tribunal was justified in allowing the Miscellaneous Application filed by the assessee under Section 254(2) of the Income Tax Act, 1961 and recall its earlier order dated 23rd July 2010 is the question raised in this appeal. 2. On perusal of the order passed by the Income Tax Appellate Tribunal, it is seen that the Income Tax Appellate Tribunal has allowed the Miscellaneous Application filed by the assessee on the ground that in the original order, the Tribunal failed to consider the decision of this Court in the case of Commissioner of Income Tax V/s. Gopal Purohit reported in 228 2 itxal1002-11 CTR (Bom) 582. It is brought to our notice that on remand fresh order has already been passed by the Tribunal after hearing the parties. 3. In these circumstances, in our opinion, it is not a fit case to entertain this appeal. Accordingly, the appeal is dismissed with no order as to costs. (K.K. Tated, J.) (J.P. Devadhar, J.)