https://www.taxtmi.com/caselaws?id=391358 HC held that ITAT acted illegally in dismissing assessee's appeal for non-prosecution without adjudication on merits, contrary to Rule 24 of the ITAT Rules and binding precedent. Having itself granted liberty to seek recall, ITAT could not subsequently reject the recall application solely on limitation under s. 254(2) without ascertaining the date of actual receipt of the order. HC construed "from the date of the order" in s. 254(2) as running from the date of communication/knowledge of the order. The impugned refusal to recall and the original dismissal order were quashed, and the matter was remanded to ITAT with directions to hear and decide the appeal on merits. en-us Mon, 13 Jan 2020 00:00:00 +0530 Sat, 06 Dec 2025 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391358 HC held that ITAT acted illegally in dismissing assessee's appeal for non-prosecution without adjudication on merits, contrary to Rule 24 of the ITAT Rules and binding precedent. Having itself granted liberty to seek recall, ITAT could not subsequently reject the recall application solely on limitation under s. 254(2) without ascertaining the date of actual receipt of the order. HC construed "from the date of the order" in s. 254(2) as running from the date of communication/knowledge of the order. The impugned refusal to recall and the original dismissal order were quashed, and the matter was remanded to ITAT with directions to hear and decide the appeal on merits. Case-Laws Income Tax Mon, 13 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391358