Rule 24 recall of ex parte ITAT orders can be sought without a limitation bar if sufficient cause is shown.

Rule 24 of the ITAT Rules permits recall of an ex parte order where sufficient cause for non-appearance is shown, and no time limit is prescribed under that rule. Although section 254(2) provides a limitation period for rectification applications, that limitation was held inapplicable to applications specifically filed under Rule 24. On the stated facts, the assessee's non-appearance was accepted as supported by sufficient cause, so the miscellaneous applications were maintainable and the ex parte order was recalled.

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Issues: Whether the Tribunal could recall its ex parte order under Rule 24 of the Income-tax Appellate Tribunal Rules, 1963, and whether the miscellaneous applications were barred by limitation.

Analysis: The miscellaneous applications sought recall of an ex parte appellate order. The Tribunal noted that Section 254(2) prescribes a limitation period for rectification, but the applications were specifically moved under Rule 24, which authorises recall of an ex parte order where sufficient cause for non-appearance is shown. Relying on the cited High Court decisions and coordinate bench orders, it held that Rule 24 does not prescribe any time limit. On the facts, the assessee's non-appearance was found to be supported by sufficient cause.

Conclusion: The Tribunal held that the applications were maintainable under Rule 24, the ex parte order was liable to be recalled, and the assessee succeeded.

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