2005 (4) TMI 6

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....sc. application ?" 2. The reference relates to the Assessment Years 1977-78 and 1978-79. 3. Briefly stated, the facts giving rise to the present reference are as follows : 4. The appeals filed by the respondent assessee in respect of the assessment years in question were dismissed by the Income -tax Appellate Tribunal, Delhi vide order dated January 31, 1984. The Tribunal had proceeded to decide the appeals ex parte after rejecting the application for adjournment. Thereafter misc. applications were filed on March 19, 1984 seeking recall of the two orders dismissing the appeals filed before the Tribunal. The Tribunal, vide order dated March 27, 1984, had rejected the misc. applications in the following words : "6. We have heard the lea....

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....e exercise our inherent powers to do justice and accordingly recall our order dated 31st January, 1984 and direct that the appeals will come up for hearing on 23rd of May, 1985, a date which shall be notified to the assessee through his counsel as also to the learned Departmental Representative at the earliest. 4. Miscellaneous applications succeed and stand allowed." 6. We have heard Sri Shambhoo Chopra, learned standing counsel for the Revenue, and Sri Vikram Gulati, learned counsel appearing for the respondent assessee. 7. Learned standing counsel submitted that the Tribunal having rejected the misc. applications for recall of the order dated January 31, 1984, vide order dated March 27, 1984, it was not open to the Tribunal to ente....