https://www.taxtmi.com/caselaws?id=369165 The Kerala High Court held that applications to recall an ex-parte order under the Income Tax Act should be treated as applications for restoration, not rectification. The Court found sufficient cause for the delay in filing the applications due to management disputes and proceedings before another tribunal. The appellant was directed to pay a specified amount to the Chief Minister's Distress Relief Fund for each assessment year, after which the appeals would be restored and heard on merits, allowing the appellant to claim associated tax benefits. The judgment clarified procedural rules and emphasized the restoration of appeals based on merit. en-us Tue, 18 Sep 2018 00:00:00 +0530 Mon, 22 Oct 2018 09:54:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369165 The Kerala High Court held that applications to recall an ex-parte order under the Income Tax Act should be treated as applications for restoration, not rectification. The Court found sufficient cause for the delay in filing the applications due to management disputes and proceedings before another tribunal. The appellant was directed to pay a specified amount to the Chief Minister's Distress Relief Fund for each assessment year, after which the appeals would be restored and heard on merits, allowing the appellant to claim associated tax benefits. The judgment clarified procedural rules and emphasized the restoration of appeals based on merit. Case-Laws Income Tax Tue, 18 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369165