https://www.taxtmi.com/caselaws?id=238630 The Tribunal erred in dismissing the appeal for non-prosecution without considering the merits, breaching Rule 24 of the Tribunal Rules. The application for recall fell under Section 254(2) of the Act, allowing rectification within four years from the order date. The court held that the application was time-barred as it was filed beyond this period. The petition was dismissed with no order as to costs. en-us Wed, 23 Oct 2013 00:00:00 +0530 Mon, 03 Feb 2014 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238630 The Tribunal erred in dismissing the appeal for non-prosecution without considering the merits, breaching Rule 24 of the Tribunal Rules. The application for recall fell under Section 254(2) of the Act, allowing rectification within four years from the order date. The court held that the application was time-barred as it was filed beyond this period. The petition was dismissed with no order as to costs. Case-Laws Income Tax Wed, 23 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238630