The ITAT dismissed the appeal ex-parte on 31-88 2017. Miscellaneous application was filed after a delay of 1779 days. i.e. after four years. The assessee relied on ITAT Rule 1963, R.  24 of the ITAT Rules. Department objected on the ground that miscellaneous application  was filed beyond the period of six months hence barred by limitation. The Tribunal held that the limitation of six months does not apply to ex-parte order passed by the Tribunal. The Tribunal recalled the order and restored the matter for fresh hearing. Tribunal relied on Cement Corporation of India Ltd v. ACIT (2023) 149 taxmann.com 192/ 459 ITR 61  (Delhi)(HC),PCIT v. Income-Tax Appellate Tribunal (2020)  425 ITR 581 (Bom)(HC). (AY. 2010-11) (MA No. 407/ Mum/ 2022 dt.8-3-2024)