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2018 (10) TMI 1131 - KERALA HIGH COURTRectification application to recall an ex-parte order of ITAT rejected - applications were rejected for reason of they having been filed beyond the six months' period as provided under Section 254(2) - reasons for delay - Held that:- Tribunal erred insofar as treating the present applications as rectification applications. Though an application for restoration is not specifically provided; hearing of an appeal after declaring the appellant ex-parte and dismissal for reason of non-appearance of the appellant are procedural in nature and sufficient prescriptions have been made in the ITAT Rules as noticed hereinabove, for restoration and hearing the appeal on merits. In such circumstances, the applications filed ought to have been treated as one filed for setting aside the ex-parte order and the appeals ought to have been restored to be heard on merits. It is seen from the affidavit filed produced as Annexure-E, before the Tribunal that there was a Company Appeal pending before the National Company Law Appellate Tribunal (NCLAT), New Delhi for reason of disputes having arisen within the Management and between the Directors. Notice on the appeal is said to have been received by one of the Directors, who have been specifically removed as per the order of the NCLAT. The present management came into office on the basis of the NCLAT order which is dated 24.5.2017. The applications themselves are filed on 20.12.2017. The dismissal of the earlier appeals were on 19.11.2015. Though sufficient cause has been shown, we are of the opinion that the appeals can be directed to be considered by the Tribunal only on terms. We, hence, direct the appellant to pay an amount of ₹ 25,000/- (Rupees twenty five thousand only) each for the assessment years in each of the appeals before us to the Chief Minister's Distress Relief Fund within a period of one month from the date of receipt of certified copy of this judgment. On production of receipt of the same by the appellant before the Tribunal, there shall be restoration of the appeals and the same shall be considered on merits
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