https://www.taxtmi.com/caselaws?id=468793 Rule 24 of the ITAT Rules permits recall of an ex parte order where sufficient cause for non-appearance is shown, and no time limit is prescribed under that rule. Although section 254(2) provides a limitation period for rectification applications, that limitation was held inapplicable to applications specifically filed under Rule 24. On the stated facts, the assessee's non-appearance was accepted as supported by sufficient cause, so the miscellaneous applications were maintainable and the ex parte order was recalled. en-us Wed, 14 Dec 2022 00:00:00 +0530 Thu, 21 May 2026 12:45:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468793 Rule 24 of the ITAT Rules permits recall of an ex parte order where sufficient cause for non-appearance is shown, and no time limit is prescribed under that rule. Although section 254(2) provides a limitation period for rectification applications, that limitation was held inapplicable to applications specifically filed under Rule 24. On the stated facts, the assessee's non-appearance was accepted as supported by sufficient cause, so the miscellaneous applications were maintainable and the ex parte order was recalled. Case-Laws Income Tax Wed, 14 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468793