S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Ex-parte order was passed 30-3-2010-Order was not served on the assesse-The assessee came to know the passing of order on the issue of TRO notice dated 21-1-2020-The order was down loaded from the Official website of the ITAT and Miscellaneous application was filed within six months of date of downloading of the order-The limitation period to be counted from the date of communication or knowledge, actual or constructive-Miscellaneous application was allowed-Ex parte order was recalled and Registry was directed to fix the appeal for hearing on merit. [S. 254(1), ITAT R. 24]

The assessee moved miscellaneous application to recall the order as the impugned order was never served upon the assessee. The assessee contended that they came to know the passing of order on the issue of TRO notice dated 21-1-2020. The assessee there after down loaded from the Official website of the ITAT and Miscellaneous application was filed within six months of date of downloading of the order.

The Assessee relied on the ratio of judgement in Golden Times Services (P) Ltd. v. Dy. CIT (2020) 422 ITR 102 / 271 Taxman 123 (Delhi)(HC) for the proposition that the limitation period to be counted from the date of communication or knowledge, actual or constructive of the order sought to be rectified.

Honourable Tribunal allowed the miscellaneous application of the assessee and Ex parte order was recalled. Registry was directed to fix the appeal for hearing on merit. (MA No. 69/Mum/ 2021) (Arising ITA No 350/Mum/2009 dt. 6-8-2021. (AY. 2005-06)