TMI Blog2005 (4) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... justified in law in recalling its order dated 31.1.84 after considering the assessee's request for adjournment on merits and also after rejecting the assessee's first misc. application ?" 2. The reference relates to the Assessment Years 1977-78 and 1978-79. 3. Briefly stated, the facts giving rise to the present reference are as follows : 4. The appeals filed by the respondent assessee in respect of the assessment years in question were dismissed by the Income -tax Appellate Tribunal, Delhi vide order dated January 31, 1984. The Tribunal had proceeded to decide the appeals ex parte after rejecting the application for adjournment. Thereafter misc. applications were filed on March 19, 1984 seeking recall of the two orders dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the parties and we feel satisfied that the assessee could not be present and represented on the date of hearing of the regular appeals due to reasonable and sufficient cause, hence we exercise our inherent powers to do justice and accordingly recall our order dated 31st January, 1984 and direct that the appeals will come up for hearing on 23rd of May, 1985, a date which shall be notified to the assessee through his counsel as also to the learned Departmental Representative at the earliest. 4. Miscellaneous applications succeed and stand allowed." 6. We have heard Sri Shambhoo Chopra, learned standing counsel for the Revenue, and Sri Vikram Gulati, learned counsel appearing for the respondent assessee. 7. Learned standing cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shown by either of the parties, it has no power to review. It is well settled that the Tribunal has no inherent power to review. The power to review has to be expressly conferred by the statute. In the present case, we find that no power of review has been conferred upon the Tribunal and only a power to rectify the mistake apparent on the record has been conferred under section 254(2) of the Act. From a perusal of the order dated March 27, 1984, reproduced above, it is clear that the Tribunal had applied its mind on the applications filed by the respondent assessee seeking recall of the order dated January 31, 1984 and had not found the ground sufficient for recalling its order and consequently had rejected the said applications. The order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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