JUDGMENT

Physical Hearing/Hybrid Hearing (as per request)]

Rajiv Shakdher, J. (Oral)

CM APPL. 5567/2023

1. Allowed, subject to just exceptions.

W.P.(C) 1486/2023

2. Issue notice.

2.1. Mr Sanjay Kumar, learned senior standing counsel, who appears on behalf of the respondent/revenue, accepts notice.

3. Since the matter involves the construction of Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963 [in short, "ITAT Rules"], Mr Kumar says that counter-affidavit would not be necessary. Thus, with the consent of counsel for the parties, the writ petition is taken up for hearing and final disposal, at this stage, itself.

4. This writ petition seeks to lay a challenge to the order dated 07.09.2022 passed by the Income Tax Appellate Tribunal [in short, "Tribunal"].

4.1. Via the said order, the Tribunal has dismissed the Miscellaneous Application bearing no. 606/DEL/2018, whereby a prayer was made for recalling the order dated 24.01.2018 passed by the Tribunal.

4.2. The Tribunal, on 24.01.2018, dismissed the appeal preferred by the petitioner, on the ground of non-prosecution.

4.3. A perusal of the said order shows that the Tribunal noted that the petitioner had been served, and thus