Applications to recall ex parte orders filed after an unexplained fourteen-year delay was dismissed

Bharti Airtel Limited Vs ITO (TDS) (ITAT Indore) Conclusion: Tribunal could not  recall and restore an appeal dismissed ex parte under Rule 24 of the ITAT Rules, 1963, when assessee filed miscellaneous applications after a lapse of 14 years without establishing sufficient cause for non-appearance, and where service of the original order was presumed under section 27 of the General Clauses Act as the term “afterwards” used in Rule 24 of the ITAT Rules provided procedural flexibility but did not grant an indefinite timeline. To successfully recall an ex parte order, an assessee carried the ...