The appeal of the assessee was dismissed by the ITAT for non-prosecution without adjudicating on the merits of the case . The application was filed after a period of 678 days for restoring the appeal . Allowing the application the Tribunal held that power to recall the order is different than rectification , merely recalling an ex parte order under Rule 24 of the ITAT Rules does not fall within the ambit of section 254(2) of the Act and there is no prescribed limitation for moving an application for recall the matter . Accordingly the ITAT recalled the matter. ( MA.No. 238/ Ahd / 2019 / ITA No. 956/ Ahd/ 2012 )
Manjulaben Tomar v.ITO ( 2022) The Chamber’s Journal – July -P. 123 ( Ahd )( Trib)
S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record – Ex -parte order – Dismissed for non-prosecution without dealing with the merits of the case – Time limit of six months does not apply – Application was filed after 678 days of passing of order- Order recalled [ S. 254(1), ITAT Rule 24, 25 ]