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2013 (11) TMI 192 - AT - Income TaxApplication for Restoration of Appeal - Period of Limitation - Whether the ex parte order passed by the Tribunal can be recalled or rectified within the terms of section 254(2) after the expiry of limitation period of four years - Held that:- The date of order, as envisaged in section 254(2) should be construed to mean the date when the order was received or communicated to either party - In the case, when the Assessee had received the order, the Assessee was well within the limitation to file the present miscellaneous application within the scope of section 254(2) of the Act, for recalling of the ex parte order. The above provisions provide that the rectification of any mistake apparent from the record or to amend any order passed by the Tribunal under sub-section (1) of section 254, can be done suo motu or when such mistake is brought to its notice and rectification is sought by the Assessee or the Department. The time frame prescribed is "four years from the date of the order Following the Decision of Commissioner Of Income-Tax. Versus Multiplan India (Private) Limited. [1991 (5) TMI 120 - ITAT DELHI-D] - the order sought to be recalled had been passed ex parte and had not been adjudicated on merits, therefore the order was recalled as the assessee was prevented by a reasonable and sufficient cause for not putting up the appearance on the date fixed for hearing - Therefore, in the interest of natural justice - the order for hearing of the appeal on merits was recalled - The Registry was directed to fix the appeal on out-of-turn basis within a period of three months - The Registry was also directed to serve the notice at the changed address of the assessee, as given in the Affidavit filed along with the present miscellaneous application – Decided in favour of Assessee.
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