2005 (8) TMI 77

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....bunal had, it appears, disposed of the appeal on the merits ex parte in the absence of the assessee vide order dated February 27, 2003. An application was thereafter filed seeking recall of the said order in what was described as a miscellaneous application under section 254(2) of the Income-tax Act. The Tribunal has by the order impugned in this appeal, allowed the said application and recalled t....