Recall of tribunal order allowed after approved grounds of appeal were verified and the matter was restored for hearing.

The Tribunal recalled its earlier order dismissing the revenue's appeals for want of grounds after verifying that the grounds had in fact been approved by the Pr. CIT before filing. As that factual position was undisputed, the miscellaneous applications were allowed and the appeals were restored for further hearing. The Tribunal also directed the registry to fix the matter on the stated date and ordered that no fresh notices would be issued, as both parties were informed in open court of the next listing.

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Outcome: The miscellaneous applications filed by the Revenue were allowed and the earlier dismissal order was recalled, with the appeals directed to be listed for hearing.

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