The assessee filed an application for  recall of the order which was dismissed  in limine.       The assessee filed another application on February 26, 2018, for recall of the order dated February 7, 2018, which was also dismissed by an order dated December 23, 2020 on the ground that a second application was not maintainable. On a writ allowing the petition the Court held that, there was no adjudication by the Tribunal of the appeal on the merits. Its order dated December 10, 2015 dismissing the assessee’s appeal was for non-prosecution and not on merits, as it was required to do notwithstanding the non-appearance of the assessee when the appeal was called for hearing, was violative of rule 24 of the Income-tax (Appellate Tribunal) Rules, 1963 and thus void. The action of the Tribunal, of dismissing the appeal for non-prosecution instead of on the merits and of refusal to restore the appeal notwithstanding the applications of the assessee was not merely an irregularity. The Tribunal had erred in dismissing the first application of the assessee filed in March, 2017, for restoration of the appeal invoking the amendment to section 254(2) requiring application thereunder to be filed within six months and in not going into the sufficiency of the reasons given by the assessee for non-appearance. The application filed by the assessee in March, 2017, invoking rule 24 of the 1963 Rules was within time and could not have been dismissed applying the provisions of limitation applicable to section 254(2). The Tribunal was to restore the appeal filed by the assessee to its original position as immediately before December 10, 2015. (AY. 2008-09)