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2016 (7) TMI 64 - HC - Income TaxPower of ITAT to recall its order which was disposed of ex-parte - revenue raised the objections that the same shall be amount to review - Held that:- Proviso to Rule 25 provides that "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 above, if sufficient cause is shown for non appearance, the tribunal is obligated to consider the same and make an order setting aside the ex-parte order, even if such an order is on merits. Mere recalling an earlier order, in exercise of the powers conferred on the tribunal under the proviso to Rule 25 of Income-Tax (Appellate Tribunal) Rules, 1963, would not amount to review of its original order. - Decided against the revenue.
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