9911796707
TMI Blog2016 (5) TMI 1461X X X X Extracts X X X X X X X X Extracts X X X X ..... suing the appeal which has been decided ex parte against it by the ITAT. In the peculiar facts and circumstances, the Court sets aside the impugned order passed by the ITAT and allows the M.A. thereby condoning the delay on the part of the Petitioner in seeking recall of the ex parte order dated 3rd June 2003 of the ITAT dismissing the appeal. - W.P.(C) 4909/2016 - - - Dated:- 25-5-2016 - JU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Official Liquidator ( OL ) attached to the High Court of Punjab Haryana was appointed and took complete control of the Petitioner Company. The appeal of the Petitioner which was pending before the ITAT being ITA No.4873/Del/1998 was dismissed in default on 3rd June 2003. It is stated that the Income Tax Department filed an application before the High Court of Punjab Haryana on 18th April 2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 254(2) of the Act after expiry of four years of the passing of the order of the ITAT. The ITAT also expressed inability to act on the observation of the High Court of Punjab Haryana that a sympathetic view should be taken in condoning the delay in filing the appeal as the company was under liquidation since that observation did not apply to the filing the restoration application of an a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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