Tribunal not empowered to recall or review its own order: ITAT Hyderabad

Samriddhi Petroproducts Private Limited Vs ITO (ITAT Hyderabad)

ITAT Hyderabad held that the Tribunal has no power to recall/review its own orders in terms of scope and power of Tribunal for rectification of order u/s. 254(2) of the Income Tax Act.

Facts- The original assessment order was passed on 12/09/2016 and against that 263 order was passed by the learned Principal CIT on 28/02/2019, as none appeared on behalf of the assessee in the 263 proceedings. Feeling aggrieved, the assessee challenged the order of the learned PCIT before the Tribunal to grant fr

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