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TMI Blog2020 (12) TMI 1085X X X X Extracts X X X X X X X X Extracts X X X X ..... 2) for recall of the ex-parte order dated 01st September, 2017 whereby the matter was remanded to the Assessing Officer to decide the matter afresh after examining all documents, including additional evidences as well as books of accounts, bills and vouchers, etc. 2. The ITAT in its order dated 29th July, 2019 held that it had no power to condone the delay in filing the application under Section 254(2) as the petitioner had filed the miscellaneous application after six months from the end of the month in which the impugned order had been passed. 3. It is the case of the appellant/assessee that it had changed its address and shifted to 301-307, 3rd Floor, Plot No. 9, DDA Service Centre, Rohini, Delhi-110085 from Safeway House, D-4, Commerc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Times Services Pvt. Ltd. Vs. DCIT' being W.P. (C) No. 402/2020 dated 13th January, 2020 wherein it has been held as under: "10. Be that as it may, the real question before us is as to what would be the relevant date for the purpose of commencement of period of limitation. To hold the date of the order to be the relevant date for the purpose of calculating the period of six months envisaged under Section 254(2) of the Act, can lead to several absurd and anomalous situations. An order passed without the knowledge of the aggrieved party, would render the remedy against the order meaningless as the same would be lost by limitation while the person aggrieved would not even know that an order has been passed. Such an interpretation would not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of six months should commence from the date of the receipt of the order. In our opinion, the limitation would begin to run when the affected person has the knowledge of the decision. The date when the order was passed cannot be solely determined by referring to the date when the same was signed by the ITAT. We further find that under Section 254 (3) of the Act, the law stipulates that the ITAT shall send a copy of the order passed by it to the assessee and the Principal Commissioner. Further, Rule 35 of the ITAT Rules also requires that the orders are required to be communicated to the parties. For ready reference, Section 254 (3) of the Act and the relevant rule are reproduced hereinunder: "254. Orders of Appellate Tribunal. & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be the reviewed." 9. For the foregoing reasons, the course adopted by the ITAT at the first instance, by dismissing the appeal for non-prosecution, and then compounding the same by refusing to entertain the application for recall of the order, cannot be sustained. We, therefore have no hesitation in quashing the impugned order. Accordingly, the present petition is allowed. The order dated 29th July, 2019 is quashed and in the peculiar facts and circumstances of the case, we also set-aside the ex-parte order dated 1st September 2017 with a direction that the ITAT shall hear and dispose of ITA No. 6686/De1/2013 on merits after affording the parties an opportunity of hearing. 10. At this stage, learned counsel for petitioner states that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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