2005 (8) TMI 77

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..... er in what was described as a miscellaneous application under section 254(2). The Tribunal has by the order impugned in this appeal, allowed the said application and recalled the order of dismissal passed by it. The Tribunal's power to recall the order in terms of the proviso to rule 24 not being in question, no fault can be found with the order of the Tribunal in recalling the previous order afte .....

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..... ferable to rule 24 of the Income-tax (Appellate Tribunal) Rules, 1963, which empowers the Tribunal to dispose of an appeal on the merits in the absence of the appellant or its authorised representative. The proviso to the said rule, however, permits the Tribunal to recall any such order of disposal if it is satisfied that there was sufficient cause for the non-appearance of the appellant when the .....

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