https://www.taxtmi.com/caselaws?id=8877 A statutory appellate tribunal's wide appellate jurisdiction carries, by necessary implication, incidental or ancillary power to recall an ex parte order and restore an appeal for rehearing where a party was prevented by sufficient cause from appearing or effectively presenting its case, unless the statute expressly bars that course. The absence of an express prohibition means the tribunal may exercise such power to make the appellate remedy effective and ensure a fair hearing. The contrary view that it lacked jurisdiction to consider restoration was therefore unsustainable, and the tribunal could entertain the application for rehearing in an appropriate case. en-us Fri, 04 Aug 1972 00:00:00 +0530 Tue, 16 Jun 2009 19:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8877 A statutory appellate tribunal's wide appellate jurisdiction carries, by necessary implication, incidental or ancillary power to recall an ex parte order and restore an appeal for rehearing where a party was prevented by sufficient cause from appearing or effectively presenting its case, unless the statute expressly bars that course. The absence of an express prohibition means the tribunal may exercise such power to make the appellate remedy effective and ensure a fair hearing. The contrary view that it lacked jurisdiction to consider restoration was therefore unsustainable, and the tribunal could entertain the application for rehearing in an appropriate case. Case-Laws Income Tax Fri, 04 Aug 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8877