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TMI Blog2021 (1) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... with power to recall the appeal. However, in the given facts of present case, the substantial question as proposed does not arise for consideration. It being the fundamental principle for administration of justice that an act of the Court shall prejudice no man (actus curiae neminem gravabit). In the case at hand, as there was no occasion for Tribunal to have considered the merit and the same could not have been dismissed as withdrawn being covered by the exceptional conditions contained in para 10(c) of the Board's Circular, we do not perceive any jurisdictional or legal error in the order as would attract the proposed substantial question of law. - Income Tax Appeal No. 34/2020 - - - Dated:- 1-12-2020 - Sanjay Yadav, Actg. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on merits, recall an appeal/s or, as the case may be, a CO/s, for being heard on merits. Further, the recall of an appeal would be accompanied by the recall of the assessee's corresponding CO, if any, dismissed along with. Needless to add, the Tribunal shall, while doing so, which shall be per a speaking order, grant an opportunity of hearing to the other side. 8. In the result, all the appeals of the Revenue and Cross Objections by the assesses stand dismissed. 3. That, an application under Section 254(2) of the IT Act was filed by the Revenue for recalling the order dated 23.08.2019 and for restoration of Appeal on the sole ground that the Appeal in question qualified exceptional condition specified in para 10(c) of the Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this short ground alone, i.e., non-provision of any opportunity, or in any case proper opportunity, of being heard. The Tribunal, while doing so, was acutely conscious of the legal infirmity of this course; the pitfalls it entailed; and it's duty towards the litigants, i.e., the tax payers and the Revenue. Accordingly, keen to avoid any prejudice being caused by proceeding in the manner it does, it, even as made clear earlier in the open court, preempting the raising of any objection by the Revenue, provided liberty to the parties to move the Tribunal where any appeal or CO, not covered u/s. 268A, has nevertheless been dismissed by it in limine. ..... The revenue's applications are thus admissible by the very terms of the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal was heard in the presence of the appellant and the respondent and when the Tribunal is not vested with power to recall the appeal. However, in the given facts of present case, the substantial question as proposed does not arise for consideration. 6. It being the fundamental principle for administration of justice that an act of the Court shall prejudice no man (actus curiae neminem gravabit). In the case at hand, as there was no occasion for Tribunal to have considered the merit of ITA No. 225/JAB/2018 for AY 2009-10 and the same could not have been dismissed as withdrawn being covered by the exceptional conditions contained in para 10(c) of the Board's Circular, we do not perceive any jurisdictional or legal error in the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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