Impugned order suffers from non-application of mind, violation...

Impugned order suffers from non-application of mind, violation of principles of natural justice. Tribunal failed to consider grounds raised by petitioner for delay in filing rectification application. Coordinate Bench held Tribunal has jurisdiction to recall ex parte order, rehear matter. Petitioner claimed lack of communication regarding Tribunal's order, leading to delay. Impugned orders set aside, matter remitted to Tribunal to decide petitioner's application afresh in accordance with law. Revision allowed by way of remand.