Assessee filed Application before Tribunal to recall Ex-Parte Order passed by ITAT as notice of hearing could not be served upon the assessee. Said application was dismissed by the Tribunal by holding that the application was barred by limitation as per time limit provided under section 254(2) of the Act. On Writ  the Honourable High Court allowed the Writ of the assessee after relying on the Judgment of Delhi High Court in the case of Cement Corporation of India Ltd  v. ACIT (2023) 149 taxmann.com 192/ 456 ITR 61 (Delhi)(HC),  by holding that when Tribunal decides a case Ex-Parte for want of prosecution on the part of the Appellant, Appellant can afterwards file an Application under Rule 24 of the ITAT Rules, and the limitation u/s. 254(2) of the Act would not apply and reliance on Section 254(2) of the Act was misplaced as the assessee never sought for rectification of the Order. Matter was remanded back to the Tribunal for fresh order.