Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2014 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (11) TMI 147 - HC - Income TaxScope of term ‘Power to review’ - Whether the Tribunal erred in law in granting the CIT (A) the power of review when none is provided by the legislature – Held that:- 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 in subsequently recalling his order of restoration –thus, no substantial question of law arises for consideration – Decided against revenue.
|