ITAT couldn't dispose off misc. application without hearing & assigning detailed reasons

IT : Where first miscellaneous application filed by assessee on ground that entire on-money claimed to be received by it did not represent its income and reasonable expenses were to be deducted from same was dismissed and said order was sought to be recalled by assessee by filing second miscellaneous application which was disposed of in chambers without hearing assessee and without assigning reasons, same was unjustified

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