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2023 (2) TMI 925 - DELHI HIGH COURTRectification of mistake u/s 254 - time limit for disposal of Misc. application - error in order on appeal as dismissed for non-prosecution - Tribunal has concluded that u/s 254 it had no power to condone the delay qua the application for recall of its order, which was filed beyond six months - HELD THAT:- The application moved by the petitioner was not moved with a view to rectify any mistake apparent from the record, or even to amend any order. The petitioner simply sought a recall of the order [2018 (1) TMI 1708 - ITAT DELHI], whereby the appeal was dismissed for non-prosecution. Therefore, in our opinion, the said provision was not applicable for adjudicating the petitioner’s application for recall of the order dated 24.01.2018. It appears, that the only avenue available to the Tribunal was as contemplated in Rule 24 of the ITAT Rules. While there was delay, the appellant seems to have furnished some reasons for explaining the delay. Broadly, the reasons given were that the notice of hearing issued by the Tribunal for the hearing on 24.01.2018 was misplaced, and did not reach the concerned officer of the petitioner, which according to the petitioner, was the primary cause for non-attendance on the said date. Furthermore, as per the petitioner, it was unaware of the passing of the dismissal order dated 24.01.2018, and only came to know about the same only on 05.02.2018. The petitioner also contends, that the inadvertent delay in filing the miscellaneous application was caused on account of the concerned persons in the Department being temporarily transferred to a plant outside Delhi, and some persons retiring during the relevant period. Having regard to the aforesaid, in our opinion, the appeal deserves to be heard on merits.The matter is remitted to the Tribunal for disposal of the petitioner’s statutory appeal on merits.
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