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TMI Blog2022 (5) TMI 1548X X X X Extracts X X X X X X X X Extracts X X X X ..... Miscellaneous Application was filed after so many days (approx more than 3 years and 11 months from receipt of the order of the Tribunal) - whether the amended provisions of section 254(2) w.e.f. 01.06.2016 shall apply to the facts of the present case or not? HELD THAT:- Undoubtedly, the present Miscellaneous Application was filed by the assessee within the period of 4 years from the receipt of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pearance before the Tribunal by sufficient and reasonable cause and, therefore, it is fit case for recall the matter under rule 25 of the Income Tax Appellate Tribunal Rules, 1963. Accordingly, we recall this appeal for denovo hearing and direct the Registry to post the appeal for hearing in due course. Thus, the Miscellaneous Application filed by the appellant stands allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... l). Therefore, the preliminary question that arises for consideration is whether the amended provisions of section 254(2) of the Income Tax Act, 1961 ('the Act') w.e.f. 01.06.2016 shall apply to the facts of the present case or not?. The Hon'ble Madhya Pradesh High Court in the case of District Central Co-op. Bank Ltd. vs. Union of India in Writ Petition No.4144/2017, order dated 09.10.2017 [398 I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (supra), it cannot be said that the Miscellaneous Application is barred by limitation. Accordingly, we admit the Miscellaneous Application for adjudication. 3. We find that the Tribunal passed the order dismissing the appeal of the assessee in the absence of the appellant-assessee. Now, the appellant has filed an application in the form of an affidavit before us stating that it could not cause t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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