Dismissing the rectification application of the assessee the Tribunal held that If an appeal against the order of the ITAT has been filed in the High Court and the same has been admitted by the High Court, a Miscellaneous Application u/s 254(2) seeking rectification and recall of the order is not maintainable. The Miscellaneous application is maintainable only if the appeal is pending and has not been admitted (RW Promotions v. ITAT  (2015)  376 ITR 126 (Bom.)(HC), distinguished) CIT v. Muni Seva Ashram (2013) 38  taxmann.com  110 (Guj.)(HC) followed M.A. No.97/PUN/2018 in ITA No.204/PUN/2012 dt.15-03 2019)(AY. 2008-09)