{"id":29870,"date":"2022-09-17T19:15:05","date_gmt":"2022-09-17T13:45:05","guid":{"rendered":"https:\/\/itatonline.org\/digest\/manjulaben-tomar-v-ito-2022-the-chambers-journal-july-p-123-ahd-trib\/"},"modified":"2022-09-17T19:15:05","modified_gmt":"2022-09-17T13:45:05","slug":"manjulaben-tomar-v-ito-2022-the-chambers-journal-july-p-123-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/manjulaben-tomar-v-ito-2022-the-chambers-journal-july-p-123-ahd-trib\/","title":{"rendered":"Manjulaben Tomar v.ITO ( 2022) The Chamber\u2019s Journal \u2013 July -P. 123 ( Ahd )( Trib)"},"content":{"rendered":"<p>The appeal of the assessee was dismissed by the ITAT for non-prosecution\u00a0 without adjudicating on the merits of the case . The\u00a0 application was filed after\u00a0 a period of 678 days\u00a0 for restoring the appeal . Allowing the application the Tribunal held that power to recall the order is different than rectification , merely recalling an ex parte order under Rule 24 of the ITAT Rules does not fall within the ambit of section 254(2)\u00a0 of the Act and there is no prescribed limitation for moving an application for recall the matter . Accordingly the ITAT recalled the matter.\u00a0 ( MA.No. 238\/ Ahd \/ 2019 \/ ITA No. 956\/ Ahd\/ 2012 )\u00a0\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record \u2013 Ex -parte order \u2013 Dismissed for non-prosecution without dealing with the merits of the case \u2013 Time limit of six months does not apply \u2013 Application was filed after 678 days of passing of order- Order recalled [ S. 254(1), ITAT Rule 24, 25 ] <\/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-29870","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7LM","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29870","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=29870"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29870\/revisions"}],"predecessor-version":[{"id":29871,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29870\/revisions\/29871"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29870"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29870"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29870"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}