Brijesh Kumar, CJ.— The question referred for consideration is as follows: “Whether on the facts and in the circumstances of the case, the Tribunal has erred in law and in facts to recall its final order with a view to rectify the same under section 254 (2).” 2. We have heard Mr. GK Joshi, learned standing counsel appearing for the Revenue and Dr. AK Saraf, learned counsel appearing for the assessee. 3. It appears that the Revenue preferred an appeal before the Income Tax Appellate Tribunal. The said appeal was decided by the Tribunal on July 5,1993, when the assessee respondent was not present. The appeal was, however, heard in his absence and was accordingly decided on merits. The assessee moved an application on 14.9.1993 with a request to recall the order dated 5.7.1993 on the ground that no notice was ever served of the date fixed for hearing of the appeal. The application was also accompanied by a Medical Certificate as well. The Tribunal allowed the application and recalled the order dated 5.7.1993 deciding the appeal on merits. We find that the Tribunal had considered the application which was moved by the assessee respondent on the plea that it had no knowledge of the date of hearing of the appeal. The Tribunal was satisfied with the explanation and allowed the application setting aside the order passed in absence of the assessee. In the appeal hardly any question of law arose for consideration if a request was made for recall of an order on the ground that the applicant had no notice and the request was acceded to by the authority, it will only advance cause of justice and will not be a matter involving question of law. We, therefore, hardly find that any such question arises for consideration to answer any question of law. The reference is accordingly dismissed.