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2020 (1) TMI 132 - KARNATAKA HIGH COURTExparte order of the ITAT - contention of the petitioner that owing to the defective notice, the petitioner was unable to appear before the Hon’ble ITAT - Misc.Petitio was filed to recall the said order and the same came to be dismissed for the delay caused in filing the petition - HELD THAT:- This court is of the considered view that there is considerable force in the submission of the learned counsel for the revenue in view of the miscellaneous petition being dismissed as time barred. This court deems it appropriate to set aside the same in view of the law declared by this court in the case of M/s. Karuturi Global Ltd., [2019 (7) TMI 939 - KARNATAKA HIGH COURT] where in, it is held that the remedy available to the assessee to seek for condonation of delay beyond the statutory period of limitation is only under Article 226 and 227 of Constitution of India. In the circumstances, where the Tribunal has dismissed the appeal as time barred, the writ jurisdiction is the appropriate remedy available to the petitioner. This court finds it appropriate to condone the delay in filing the miscellaneous petition and remand the matter to the ITAT to reconsider the matter on merits
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