1994 (7) TMI 147

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..... ents [Order per : S.K. Bhatnagar, Vice President]. -  This is an application for restoration of appeal dismissed by Order No. 65/94-C. 2. Learned Counsel draw attention to the detailed grounds and reasons for the restoration of application. However, the Bench noted that the observations made on the last occasion raised a question whether the Tribunal can re-call its earlier order dism .....

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..... ting him to seek adjournment on account of his illness and a copy of the medical certificate has been filed along with the restoration application to show that the adjournment request was on genuine grounds. 6. It was his submission in the absence of this register. It was not possible for him to plead his client's case and therefore, the request was made. 7. It was his prayer that in view o .....

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..... of the Income Tax Tribunal and held that in Income Tax Tribunal did not have power of review but also found that there was a distinction between power to review and power of rectification. It does not deal with restoration of appeal dismissed for default or non prosecution. In so far as this Tribunal is concerned the learned counsel has rightly drawn our attention to the case of Jay Engineering Lt .....

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