TMI Blog2016 (7) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... onsider 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. - Tax Case (Appeal). Nos. 952 to 954 of 2013, M. P. Nos. 1 to 1 of 2013 - - - Dated:- 21-6-2016 - S. Manikumar And D. Krishnakumar, JJ. For the Appellant : Mr. J. Narayanasamy For the Respondent : Mr. M. Vaidyanathan JUDGMENT [ Judgment of the Court was made by S. Manikumar, J. ] Correctness of the common order made in M.P.Nos.30 to 32/Mds/2013 in ITA Nos.1378 to 1380/Md ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Tribunal, 'C' Bench, Chennai, has recalled the orders dated 27.11.2012, against which, the instant appeals have been filed by the Commissioner of Income Tax, Chennai. 3. Though, Mr.J.Narayanasamy learned standing counsel for the Income Tax Department vehemently argued that the tribunal ought not to have recalled the common order, made by it in ITA Nos.1377 to 1380/Mds/2012 dated 27.11.2012, decided on merits, we are not inclined to accept the said contentions for two reasons. 4. Firstly, in exercise of the powers conferred by sub-section (5) of Section 255 of the Income Tax Act, 1961, (43 of 1961), the Appellate Tribunal, has framed Income-Tax (Appellate Tribunal) Rules, 1963 to regulate the procedure of the Appellate Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing aside the exparte order and restore the appeal. 6. By virtue of the proviso to Rule 25 of the Income-Tax (Appellate Tribunal) Rules, 1963, added by notification No.F-71, Ad(AT)/2002 dated 01.06.2004, a right is conferred on the respondent to seek for recalling of the order passed exparte, even though the same is on merits. 7. The expression, as provided above , in the opening sentence of the proviso, means and includes that even if the appeal is disposed of on merits, after hearing the appellant, the same can be recalled by the tribunal, if the respondent appears afterwards and satisfies the tribunal that there was sufficient cause for his non appearance. Thus, if sufficient cause is shown the tribunal is obligated to consid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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