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2023 (2) TMI 595 - HC - Income TaxMiscelleneous application filed for condoning the delay in filing the appeal before the ITAT - ex-parte order was passed - ITAT dismissed the same on the ground of delay of 5 years 06 months and 23 days in preferring the miscellaneous appeal - HELD THAT:- The facts of the case reveal that the appellant had filed an application u/s 254(2) of the Act of 1961 stating that he was not able to attend the hearing and the ITAT dismissed the case of the appellant in his absence. However, earlier the matter was adjourned sine die since the ITAT was not available. No notice for next hearing was received by the appellant. The facts of the case further reveal that in respect of the appellant's appeal, an ex-parte order was passed on 13.07.2015 and miscellaneous application was preferred u/s 254(2) of the Act of 1961 which was decided vide order dated 26.09.2022. The same was dismissed as it was preferred after expiry of six months on account of the fact that Section 254(2) of the Act of 1961 provides for a limitation of six months. Keeping in view the aforesaid judgment passed in the case of CIT Vs. S. Cheniappa Mudaliar [1969 (2) TMI 10 - SUPREME COURT] certainly the right to file appeal cannot be extinguished as the appellant would be left remedyless. Resultantly, the impugned orders are hereby set aside and the present appeal stands allowed.
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