2016 (7) TMI 64

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....law. "1. Whether on facts and circumstances of the case, the Tribunal was right in recalling its original order which was passed by it after considering the issue on merits? 2. Whether on facts and circumstances of the case, is order of the Income Tax Appellate Tribunal, recalling its earlier order not amount to review of its original order?" 2. Material on record discloses that being aggrieved by the common order of the Commissioner of Tax Appeal No. XI, Chennai for the assessment year 2007-08, four appeals have been filed in ITA Nos.1377 to 1380/Mds/2012 by the department in respect of four assessees.  Before ITAT 'C' Bench, Chennai, the Assistant Commissioner of Income Tax, Circle XI, Chennai, appellant therein was rep....

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....nd, the assessees were the respondents in the appeals preferred by the department before the Income-Tax Appellate Tribunal, 'C' Bench, Chennai.  As stated supra, department was represented. But, none appeared on behalf of the assessees  In the given situation, Rule 25 of the Income-Tax (Appellate Tribunal) Rules, 1963 reads thus. "Where, on the date fixed for hearing or any other day to which the hearing may be adjourned, the appellant appears and the respondent does not appear in person or through an authorised representative when the appeal is called on for hearing, the tribunal may dispose of the appeal on merits after the hearing  the appellant." 5. Reading of the above, makes it clear that when the respondent ....

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....ome-Tax (Appellate Tribunal) Rules, 1963, empower the tribunal to recall an order passed on merits, subject to satisfaction of the cause shown for non appearance. 8. In the instant appeal, Commissioner of Income Tax, Chennai has raised a substantial question of law as to whether on facts and circumstances of the case, the order of the Income Tax Tribunal, recalling its earlier order, not amount to review of its original order. 9. Perusal of the common order made in MP.Nos.29 to 32/Mds/2013 to recall the order dated 27.11.2012  shows that before ITAT, Madras, the appellant has not questioned the power of the tribunal, in recalling the impugned orders.  The only contention raised before the tribunal appears to be that when the ass....