JUDGMENT :

Bela M. Trivedi, J.

1. The petitioner- The Principal Commissioner of Income Tax (Central) Ahmedabad, has filed the present petition under Article 226/227 of the Constitution of India challenging the order dated 09.09.2020 passed by the Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad (hereinafter referred to as “the Tribunal”) in M.A. No. 77/AHD/2020 in ITA No. 1274/AHD/2019 (Annexure A) filed by the petitioner under Sections 254(2) of the Income Tax Act, 1961 (hereinafter referred to as “the said Act”), seeking prayer to recall the order dated 14.08.2019 passed by the Tribunal in ITA No. 1274 of 2019 and others. The Tribunal vide the impugned order dated 09.09.2020 has dismissed the said M.A. No. 77 of 2020 filed in ITA No. 1274 of 2019 along with the other Miscellaneous Applications filed by the petitioner (original applicant) holding that there was no mistake apparent on the face of record which could be rectified within the narrow compass of Sections 254(2) of the said Act.

2. The petitioner had filed the appeal being ITA No. 1274 of 2019 challenging the order dated 01.05.2019 passed by the CIT (Appeals), by which the CIT (Appeals) had allowed the Appeal filed