Section 254 of the Income Tax Act, 1961— Appeal — Appeal to appellate Tribunal — Tribunal is empowered to admit Additional evidences if other substantial cause justifies admission of those evidences. Assessee preferred a miscellaneous application before Co-ordinate bench recalling original order of Tribunal claiming that income was not taxable on ground of issue of diversion of income by overriding title which had not been considered, however, it was found that prior to this, in appeal preferred by assessee against order of Tribunal, High Court had upheld order of co-ordinate bench and Supreme Court granted leave to assessee against order of High Court, therefore, co-ordinate bench, subsequent to decision of High Court could not have entertained miscellaneous application of assessee and recalled order originally passed by Tribunal — Yum Restaurants Marketing P. Ltd. vs. Income tax Officer [2019] 179 ITD 480 (Delhi-trib)