9911796707
TMI Blog2013 (8) TMI 1114X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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 cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The appeal was dismissed by the Tribunal 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 hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not reach his proper address in Delhi. Thereafter, the assessee made enquiries with the Registry, Income-tax Appellate Tribunal, Chennai, and then only he came to understand that the appeal was already disposed of ex-part. In these circumstances, we find that the delay was caused for reasons beyond the control of the petitioner. Accordingly, in the light of the decision of the Special Bench of the Tribunal in the above case, we condone the delay in filing this Restoration Petition before the Tribunal. The delay is condoned and the petition is admitted for hearing and adjudication. 6. Now, coming to the Restoration Petition, we find that the reasons already stated by the assessee support the case of the petitioner. Accordingly, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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