In course of appellate proceedings, assessee did not cause appearance before Tribunal. Tribunal allowed revenue’s appeal ex-parte. Assessee filed an application under S. 254(2) of the Act to recall said order. Tribunal rejected assessee’s application on ground that assessee was not able to point out any mistake in Tribunal’s order. On writ the Court held that Tribunal had decided issue in revenue’s favour on first date of hearing itself and, thus, Tribunal could have accommodated assessee’s request for rectification of order. Court also held that the issue before Tribunal was a recurrent issue and assessee had succeeded in respect of same in earlier years. Accordingly\u00a0 the order of Tribunal rejecting assessee’s application was set aside and, matter was to be remanded back to Tribunal for disposal on merits of case.\u00a0 (AY. 2000-01)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 254(1) : Appellate Tribunal\u2013Duties- Ex -parte decision on first day of hearing\u2013Issue covered in earlier years-Rejection of application for recalling the order is held to be not justified\u2013 Directed to hear the appeal on merits. [S.254(2), Art. 226]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9944","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2Ao","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9944","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=9944"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9944\/revisions"}],"predecessor-version":[{"id":9945,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9944\/revisions\/9945"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9944"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9944"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9944"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}