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2018 (11) TMI 1612 - AT - Income TaxRectification u/s 254 - exparte order - HELD THAT:- In this case, the ITAT did not decide the appeal on merits as it is mandated to but rather rejected for non-prosecution. In the present case also, the appeals filed by the assessees are dismissed for non-prosecution. Misc. Applications filed by the assessees are only recalling of the exparte order, it is neither for rectification nor for any amendment. Therefore, under these facts and circumstances of the case, we find that the judgment of the Hon'ble Delhi High Court in the case of Om Prakash Sangwan [2018 (5) TMI 1789 - DELHI HIGH COURT] is squarely applies to the facts of the present case. we allow the Misc. Applications filed by the assessees and recall the exparte order.
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