https://www.taxtmi.com/caselaws?id=435286 The court condoned a 100-day delay in re-filing appeals and upheld the Tribunal's decision to recall an order passed on merits due to non-receipt of a hearing notice. It interpreted Section 254(2) of the Income Tax Act, 1961, allowing the Tribunal to rectify errors. The court also discussed Rule 25 of the Income Tax Appellate Tribunal Rules, 1963, emphasizing the Tribunal's authority to recall orders when sufficient cause is shown. Ultimately, the court dismissed the appeals, emphasizing the importance of rectifying mistakes and ensuring fair hearings for all parties. en-us Mon, 13 Feb 2023 00:00:00 +0530 Thu, 16 Mar 2023 08:40:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435286 The court condoned a 100-day delay in re-filing appeals and upheld the Tribunal's decision to recall an order passed on merits due to non-receipt of a hearing notice. It interpreted Section 254(2) of the Income Tax Act, 1961, allowing the Tribunal to rectify errors. The court also discussed Rule 25 of the Income Tax Appellate Tribunal Rules, 1963, emphasizing the Tribunal's authority to recall orders when sufficient cause is shown. Ultimately, the court dismissed the appeals, emphasizing the importance of rectifying mistakes and ensuring fair hearings for all parties. Case-Laws Income Tax Mon, 13 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435286