https://www.taxtmi.com/caselaws?id=207002 A recall application alleging non-service of notice cannot be rejected as time barred until the tribunal first verifies service from its own record. Where a party was not served and had no opportunity of hearing, an ex parte order is liable to be treated as void and recalled. The tribunal must therefore determine whether notice was in fact served before applying limitation. On this reasoning, the impugned order was set aside and the matter was remitted for fresh consideration of the recall application after verification of service. en-us Fri, 23 Sep 2011 00:00:00 +0530 Wed, 11 Jul 2012 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207002 A recall application alleging non-service of notice cannot be rejected as time barred until the tribunal first verifies service from its own record. Where a party was not served and had no opportunity of hearing, an ex parte order is liable to be treated as void and recalled. The tribunal must therefore determine whether notice was in fact served before applying limitation. On this reasoning, the impugned order was set aside and the matter was remitted for fresh consideration of the recall application after verification of service. Case-Laws Income Tax Fri, 23 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207002