Law:

Section:

Section 256, read with section 260, of the Income-tax Act, 1961 - reference - High court's power of review - By oversight, registrar office of high court did not show name of assessee's counsel in the cause list - As a result none appeared for assessee and hearing took place ex-parte - Whether high court competent to recall its impugned order on assessee's application - Held, yes Facts By an oversight, the office of the High Court did not show the name of assessee's counsel in the cause list, as a result of which none appeared for the assessee and the hearing took place ex parte. The assessee then made an application for recalling the order on the ground that he should not be made to suffer on account of the Court's mistake. The revenue resisted the application on the grounds (i) that the order had been passed on merits; (ii) that the jurisdiction which the court exercised was an advisory one and once such advice had been given on a question of law referred to it, it could not be withdrawn; and (iii ) that as the Tribunal might have disposed of the appeal in confirmity with the opinion given by the Court, the opinion given could not be withdrawn on this consideration too. On review application: Held 1. Every court or tribunal has inherent power to correct a mistake committed by it which has resulted in injustice to a party. Where the party has been deprived of hearing on account of the mistake committed by the court's office, the court can, in the exercise of its inherent jurisdiction, recall that order. 2. Though the High Court's jurisdiction under section 256 is advisory in nature, it does not deprive it of its judicial character. It is incumbent on the court to give an opportunity of hearing to the opposite party and if it does not do so, the order is vitiated, and becomes non est in the eye of law. Breach of the principle of natural justice results in an order which is a nullity where it is passed by an administrative tribunal, judicial authority or quasi-judicial authority, the principle being of universal application irrespective of the nature and character of the jurisdiction exercised by the tribunal or court. 3. In the instant case, the earlier order…

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