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    <title>2014 (11) TMI 147 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision that the CIT (A) had the inherent power to recall the order and restore the appeal for a fair hearing on merits. The Court emphasized the importance of ensuring justice and the right to be heard, concluding that the CIT (A) acted within his inherent powers, not exceeding the scope of review. The appeal was allowed, with both sides to be heard before a final decision, and the Court found no substantial questions of law.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision that the CIT (A) had the inherent power to recall the order and restore the appeal for a fair hearing on merits. The Court emphasized the importance of ensuring justice and the right to be heard, concluding that the CIT (A) acted within his inherent powers, not exceeding the scope of review. The appeal was allowed, with both sides to be heard before a final decision, and the Court found no substantial questions of law.</description>
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