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2022 (5) TMI 1548 - AT - Income TaxRectification of mistake u/s 254 - period of limitation - Tribunal had disposed of the appeal ex-parte on merits and dismissed the appeal filed by the assessee - Miscellaneous Application was filed after so many days (approx more than 3 years and 11 months from receipt of the order of the Tribunal) - whether the amended provisions of section 254(2) w.e.f. 01.06.2016 shall apply to the facts of the present case or not? HELD THAT:- Undoubtedly, the present Miscellaneous Application was filed by the assessee within the period of 4 years from the receipt of the order of the Tribunal. Therefore, applying the ratio of DISTRICT CENTRAL CO-OP. BANK LTD. VERSUS UNION OF INDIA [2017 (10) TMI 691 - MADHYA PRADESH HIGH COURT] it cannot be said that the Miscellaneous Application is barred by limitation. Accordingly, we admit the Miscellaneous Application for adjudication. We find that the Tribunal passed the order dismissing the appeal of the assessee in the absence of the appellant-assessee. Now, the appellant has filed an application in the form of an affidavit before us stating that it could not cause the appearance when the appeal was called owing to the ill health conditions of the appellant, etc. The averments made in the affidavit were not controverted by the Department. Therefore, we are satisfied that the appellant is prevented from causing appearance before the Tribunal by sufficient and reasonable cause and, therefore, it is fit case for recall the matter under rule 25 of the Income Tax Appellate Tribunal Rules, 1963. Accordingly, we recall this appeal for denovo hearing and direct the Registry to post the appeal for hearing in due course. Thus, the Miscellaneous Application filed by the appellant stands allowed.
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