The assessee moved miscellaneous application to recall the order\u00a0 as the impugned \u00a0order \u00a0was \u00a0never served upon the assessee. The assessee contended that they \u00a0came to know the passing of \u00a0order \u00a0on the issue of TRO notice dated\u00a0 21 -1 2020 . The assessee there after down loaded from the Official website of the ITAT and Miscellaneous application was filed with in six months of date of downloading of the order.\u00a0 The Assessee relied on\u00a0 the ratio of judgement in\u00a0 Golden Times Services (P) Ltd v Dy.CIT \u00a0(2020) 422 ITR 102\/271 Taxman 123 (Delhi)(HC) for the proposition that \u00a0\u00a0\u00a0the limitation period to be counted from the date of \u00a0\u00a0communication or knowledge, actual or constructive \u00a0of the order \u00a0sought to be rectified. Honourable Tribunal\u00a0 allowed the miscellaneous application of the assessee and Ex parte order was recalled. \u00a0Registry was directed to fix the appeal for hearing on merit. (MA No. 69\/Mum\/ 2021), (Arising out of ITA No 350\/Mum\/2009 dt. 6-8-2021 (AY. 2005-06)<\/p>\n
[Hon\u2019ble Shri Pramod Kumar, Vice President and Hon\u2019ble Shri Pavan K. Gadale, Judicial Member]<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":" S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record \u2013 Ex -parte order was passed 30 -3 -2010 \u2013 Order was not served on the assessee \u2013 The assessee came to know the passing of order on the issue of TRO notice dated 21 -1 2020 \u2013 The order was down loaded from the Official website of the ITAT and Miscellaneous application was filed with in 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 ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-21293","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5xr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21293","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=21293"}],"version-history":[{"count":5,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21293\/revisions"}],"predecessor-version":[{"id":21309,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21293\/revisions\/21309"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21293"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21293"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21293"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}