TaxTMI 
TaxTMI 
2013 (8) TMI 1114
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....November, 2007. The Tribunal dismissed the appeal ex-parte on the ground that the appeal was not prosecuted when called upon for hearing. While dismissing the appeal, the Tribunal has made it clear that if the assessee is able to show sufficient reason for non appearance, he can move the Tribunal for recalling its order. 2. This Restoration Petition is filed in the context stated above. The assessee-petitioner has stated the reasons for non appearance in the following manner:- "I filed appeal against the order of the CIT(A), Chennai before the ITAT, Delhi Bench since all my assessments were transferred to Delhi. However the Registry of ITAT, Delhi, suo motu, transferred my case to Chennai Bench of ITAT without my consent or intimation ....
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....l through its order dated 2nd November, 2007. This miscellaneous petition is filed on 8-7-2013. The limitation period for filing a miscellaneous petition under section 254(2) of the Income-tax Act, 1961, read with rule 24 of Income-tax Appellate Tribunal Rules, 1963, is four years. The said period of four years has expired in the present case on 1st November, 2011. Accordingly, there is a delay of one year and eight months in filing this petition. 4. The reasons for the delay as stated by the assessee are the same reasons stated by him in the petition filed for the restoration of the appeal. According to him, when the appeal file was transferred from Delhi to Madras, without his knowledge, he did not receive the Tribunal order in time and....