Held that due to ill health and also previous tax consultant of assessee had not attended tax matter satisfactorily. Application against ex parte order passed on account of non-prosecution, keeping in view of rule 24 of Income-tax Appellate Tribunal, 1963, delay in filing Miscellaneous Application was to be condoned. Referred Dolphin Metal (India) Ltd. v. ITO (SPA No 7163 of 2019 dt. 16-2-2021 (Guj.)(HC). (AY. 2012-13)
Rameshbhai V. Prajapati v. DCIT (2021) 188 ITD 773 (Ahd.) (Trib.)
S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Delay in filing miscellaneous application-Ex parte order-ill health-Delay was condoned. [ITAT R. 24]