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2023 (3) TMI 672 - DELHI HIGH COURTRectification of mistake u/s 254 - Ex-parte order - assessee had asserted that it had not received notice of the date when the concerned appeals were fixed for hearing - Tribunal went on to hold that it was a well-settled principle of law that opportunity of hearing should be accorded to the disputants and that no disputant should be condemned unheard. Accordingly, the Tribunal, in the interest of justice, recalled its ex parte order which had been passed on merits - HELD THAT:- As noted hereinabove, there was certainly a mistake in recording the appearances in the matter. Besides this, even if, for the moment, we were to agree with Mr Kumar that the order could not have been recalled by the Tribunal by taking recourse to Section 254(2) of the Act, we are, certainly, of the view that this was an incidental and ancillary power available to the Tribunal. [See Income Tax Officer, Cannanore v M.K. Mohammed Kunhi AIR [1968 (9) TMI 5 - SUPREME COURT] Under Section 254(2) of the Act, the Tribunal has the power to rectify an error which emanated from a mistake committed by it. The mistake can arise from an act of omission or commission. In this case, the Tribunal failed to notice that the respondent/assessee did not have information concerning the date fixed for hearing in the appeal. Given this position, contrary to what Mr Sanjay Kumar has contended, the Tribunal could have corrected its mistake, to do right by the party who was inadvertently wronged. [See Honda Siel Power Products Ltd. [2007 (11) TMI 8 - SUPREME COURT]] As is evident from the discussion above, sufficient cause having been provided, the Tribunal felt impelled to recall its order dated 26.10.2018. It is more than well-established that even if a judicial or a quasi-judicial authority does not refer to the source of its power in support of its action, as long as the power is otherwise available, no fault can be found with the exercise of the power. This is one such instance. We find no merit in the above-captioned appeals. The appeals are, accordingly, dismissed.
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