Tribunal may recall its order passed ex-party if Assessee gives sufficient reasons for the same

HIGH COURT OF GUJARAT Deputy Commissioner of Income-tax Versus Hindustan MI Swaco Ltd. TAX APPEAL NO. 98 OF 2012 NOVEMBER 6, 2012 ORDER 1. Revenue is in appeal against the judgment of the Income Tax Appellate Tribunal dated 5.8.2011 raising following questions for our consideration : “[i]  Whether on the facts and in the circumstances of the case, the Tribunal was right in law in deleting the addition of Rs. 65,00,000/-, being the loan written off by the assessee as bad debt, which is not allowable, since the assessee is not in the business of banking or money lending?...