The assessee filed a miscellaneous application stated to be under S. 254(2). Since the provision deals with rectification, the Tribunal could not be faulted for examining the matter from that perspective. However, while rejecting the application, the Tribunal also held that it was not satisfied with the cause shown for non-appearance and referred to its earlier observation that what could not be collected in five years could not be produced within twenty days, and that the adjournment sought was a challenge to the functioning of the Bench. The High Court held that the Tribunal failed to appreciate that the real issue was whether sufficient cause was shown for absence on the date of hearing. The assessee had specifically pleaded indisposition of the advocate, supported by a medical certificate, and had also filed additional grounds and documents along with the application, thereby addressing the Tribunal’s earlier concern. Accordingly, the impugned order was quashed and set aside, the miscellaneous application was allowed and the appeal was restored. (AY. 2014-15)