TMI Blog2015 (9) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... y, it needs to be emphasised that interest of justice should not be jeopardised and that Courts and Tribunals are respected for their ability to adjudicate matters on merits. A perusal of the application for recalling the ex-parte order reveals that adequate explanation was furnished for failure of the counsel to put in appearance. This apart, negligence on the part of a counsel should not visit a party with consequences that involve monetary liability. We are, therefore, satisfied that the impugned orders are contrary to law. - Decided in favour of assessee. - C.E.A. Nos.72-73 of 2014 - - - Dated:- 18-12-2014 - Mr. Rajive Bhalla and Mr. B. S. Walia, JJ. For the Petitioner : Mr. Jagmohan Bansal, Advocate For the Respondent : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l has no power to totally recall an order passed on merit. Counsel for the appellant submits that the Tribunal has erred in construing an application for recalling of an ex-parte order as an application for review. The power to review an order and the power to recall an ex-parte order are different. An adjudicating forum whether judicial or quasi-judicial has inherent power to recall an ex-parte order. The Tribunal having confused the matter and construed the application for recalling of the ex-parte order as an application for review, the appeal may be allowed, the impugned order may be set aside and the matter may be remitted to the Tribunal for adjudication afresh. Counsel for the revenue while accepting that a Tribunal has inhe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal and set aside the order passed in favour of the appellant. While appreciating the endeavour of the Tribunal to dispose of appeals expeditiously, it needs to be emphasised that interest of justice should not be jeopardised and that Courts and Tribunals are respected for their ability to adjudicate matters on merits. A perusal of the application for recalling the ex-parte order reveals that adequate explanation was furnished for failure of the counsel to put in appearance. This apart, negligence on the part of a counsel should not visit a party with consequences that involve monetary liability. We are, therefore, satisfied that the impugned orders are contrary to law. Consequently, the appeals are allowed, the impugned orders are s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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