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2005 (8) TMI 77 - HC - Income TaxPower of tribunal to recall the order - Tribunal disposed of the appeal on the merits ex parte in the absence of the assessee. An application was thereafter filed seeking recall of the said order in what was described as a miscellaneous application under section 254(2). The Tribunal has by the order impugned in this appeal, allowed the said application and recalled the order of dismissal passed by it. The Tribunal's power to recall the order in terms of the proviso to rule 24 not being in question, no fault can be found with the order of the Tribunal in recalling the previous order after recording its satisfaction that the non-appearance of the appellant was for a sufficient reason. No substantial question of law arises for consideration.
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