Allowing the appeal the Court held that the Appellate Tribunal has statutory power to recall its order if it is satisfied that respondent has failed to appear before it for sufficient cause at time of hearing and to restore appeal. It cannot be said that Tribunal has no authority of law to consider application of assessee for recall of an order by which appeal was decided ex parte. (AY. 2005-06 and 2011-12)
Dr. Gopal Dass Agarwal v. CIT (2019) 261 Taxman 158 (All.)(HC)
S. 254 (1) : Appellate Tribunal–Power-Ex prate order-Tribunal has statutory power to recall its order if it is satisfied that respondent has failed to appear before it for sufficient cause at time of hearing and to restore appeal.[ITAT R. 25]