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2015 (10) TMI 14 - AT - Income TaxRecall the orders after expiry of four years by tribunal either on its own or on the application filed by the Revenue - Held that:- Tribunal on its own passed an order after referring to the latter judgment of the Apex Court in Electronics Corporation of India Ltd. [2011 (2) TMI 3 - Supreme Court] recalling its earlier order and restored the appeals on file. We find from the records that the Revenue filed applications on 15.1.2013 praying for the recall of the Tribunal orders on the ground that COD clearance is no longer required in view of the judgment of the Apex Court in M/s Electronics Corporation of India vs UOI. After receiving the applications from the Revenue the same was not numbered and even taken on file. The Tribunal suddenly passed an order dated 18.4.2013 recalling all the earlier orders on its own. The immediate provocation of the Tribunal may be the applications filed by the Revenue to recall its earlier orders. Whatever may be the reason, four years period as provided u/s 254(2) for rectification has expired even on the date of filing of applications by the Revenue. In all fairness, this Tribunal ought to have issued notice to the assessee after taking the applications filed by the Revenue on record. It is unfortunate that the Tribunal has not issued any notice and suddenly passed the order. This Tribunal is of the considered opinion that when the applications filed by the Revenue were not taken on file and the Tribunal has passed the order suo motu, it cannot be considered to be a second miscellaneous petition. For all practical purposes, this is the first application filed by the assessee, therefore, the judgment of the Madras High Court in Panchu Arunachalam (supra) is not applicable to the facts of the case. Since the order was passed ex-parte without hearing either the assessee or the Revenue, this Tribunal is of the considered opinion that proviso to Rule 24 and proviso to Rule 25 of the Income Tax (Appellate Tribunal) Rules, 1963 would come into operation. One may say that Rules 24 and 25 are applicable only to appeals and not to the miscellaneous petitions, the fact remains that the order was passed by the Tribunal suo motu recalling its earlier orders therefore, for all practical purposes the order is passed without giving any opportunity to the assessee. Therefore, this Tribunal is of the considered opinion that there is gross violation of principles of natural justice. Therefore, in exercise of the powers of this Tribunal under proviso to Rule 24 and proviso to Rule 25 of Income Tax (Appellate Tribunal) Rules, the order of this Tribunal dated 18.4.2013 is recalled and the orders of this Tribunal dated 20.8.2007 and 21.1.2008 are restored. - Decided in favour of assessee.
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