https://www.taxtmi.com/caselaws?id=198014 The Tribunal concluded that the ex parte order should be recalled under Rule 25 of the ITAT Rules, 1963, due to the sufficient cause shown for the non-appearance of the respondent. The Tribunal's power under Section 254(2) was deemed limited to correcting apparent mistakes and did not extend to recalling orders without a manifest error. The decision emphasized the importance of hearing both parties unless dismissing the appeal, supporting the recall under Rule 25. en-us Fri, 02 Mar 2012 00:00:00 +0530 Sat, 20 Jan 2018 17:14:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198014 The Tribunal concluded that the ex parte order should be recalled under Rule 25 of the ITAT Rules, 1963, due to the sufficient cause shown for the non-appearance of the respondent. The Tribunal's power under Section 254(2) was deemed limited to correcting apparent mistakes and did not extend to recalling orders without a manifest error. The decision emphasized the importance of hearing both parties unless dismissing the appeal, supporting the recall under Rule 25. Case-Laws Income Tax Fri, 02 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198014