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TMI Blog2019 (1) TMI 1137X X X X Extracts X X X X X X X X Extracts X X X X ..... nciples of natural justice or by playing fraud upon it. Rule 25 of the Income Tax (Appellate Tribunal) Rules, 1963 provides for the hearing of the appeal exparte for default of the respondents. It lays down that in an appeal where the appellant appears and the respondents does not appear when the appeal is taken up for hearing, the Tribunal may dispose of the appeal on merits after hearing the appellants. It further provides that where the appeal has been disposed of in the above manner and the respondents appears afterwards and satisfies the Tribunal that there was sufficient cause for his non appearance, the Tribunal shall set aside the order and restore the appeal for hearing on merits. Thus it is implicit that the Tribunal has sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 against the assessee. The assessee moved applications for recall of the above orders on the ground that it had moved applications on 10.10.2017 for adjournment of the appeals on the personal ground of the counsel, but without considering the said applications, the appeals were heard and the judgment was delivered on 23.10.2017. Therefore, the orders were passed without proper opportunity of hearing to the assessee and are liable to be recalled. The Tribunal has rejected the above applications on the ground that the order of the Tribunal does not require any rectification and there is no power of review vested in the Tribunal. The moot question which raised for consideration is whether the Tribunal is divested of the power to recall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring or any other day to which the hearing may be adjourned, the appellant appears and the respondent does not appear in person or through an authorised representative and the appeal is called on for hearing, the Tribunal may dispose of the appeal on merits after hearing the appellant : Provided that where an appeal has been disposed of as provided above and the respondent appears afterwards and satisfies the Tribunal that there was sufficient cause for his non-appearance when the appeal was called on for hearing, the Tribunal shall make an order setting aside the ex-parte order and restore the appeal. In view of the above Rule, it is implicit that the Tribunal has statutory power to recall its order if it is satisfied that the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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