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    <title>1981 (9) TMI 176 - ITAT DELHI-A</title>
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    <description>An appellate authority has inherent jurisdiction to recall an ex parte order passed without granting a reasonable opportunity of hearing, because every court or tribunal may correct a mistake that causes injustice. Where a party was deprived of hearing due to such error, the authority may set aside the ex parte order and rehear the appeal. The power to dispose of an appeal under section 254(1) of the Income-tax Act, 1961 was treated as including the authority to recall the order and decide the matter afresh after hearing both sides.</description>
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