9911796707
TMI Blog2014 (11) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... power of review when none is provided by the legislature and more so, owing to the fact that power of review is a specific statutory power which cannot be inferred if not provided by the legislature." An order of assessment was made by the Assessing Officer under Section 143(3) read with Section 148 of the Act. The Commissioner of Income Tax (Appeals) dismissed the appeal without going into the merits on the ground that the assessee had not appeared despite several opportunities. Against the dismissal of the appeal on 31 December 2008, the assessee had filed a recall application setting out the following reasons for the restoration of the appeal:- "i. On most of the dates on which alleged non-compliances were made, either the CIT (A) had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that there was no power in the CIT (A) to review his own order and hence, the order by which he had recalled the earlier order dismissing the appeal for want of prosecution, was contrary to law. We find no merit in the submission. The Commissioner (Appeals), as the record would admittedly indicate, dismissed the appeal filed by the assessee without going into the merits on the ground that despite several notices, the assessee had not appeared in support of the appeal. While restoring the appeal to file and recalling the order of dismissal, the CIT (A) took due note of the submission of the assessee that on most of the dates, either the CIT (A) had been transferred or was not present at the hearing of the appeal. The CIT (A) restored the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess there is any indication in the statute to the contrary. We do not find any such statutory prohibition. On the other hand, there are indications to the contrary." In our view, the Tribunal was justified in holding that the CIT (A) who had dismissed the appeal for want of prosecution had inherent powers ex debito justitiae to recall that order and restore the appeal for hearing on merits. This is not equivalent to the power of review. The CIT (A) has not exercised the power of review but has only exercised the inherent power in the interests of justice of restoring the appeal which had been dismissed for want of prosecution. That order of restoration was not contrary to law and the CIT (A) was, hence, found by the Tribunal to have erred ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
