2020 (8) TMI 131

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..... s no period of limitation prescribed within which the aggrieved party can approach the Tribunal for the purpose of restoration. In view of the aforesaid facts and circumstances, present appeal has been found misconceived and the same is hereby dismissed as such but the appellant is granted liberty to file an application, if so advised, for restoration of the appeal which has been dismissed in d .....

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..... as relied upon an order passed by the Division Bench of the Delhi High Court in the case of Om Prakash Sangwan Vs. Income Tax Officer, Ward 33(4), New Delhi. [2018] 94 taxmann.com 394 (Delhi). Notice of motion. At this stage, Mr. Yogesh Putney, Advocate has accepted notice on behalf of the respondent and submitted that the appellant has a remedy in view of Rule 24 proviso to ap .....

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