2012 (2) TMI 556 - AT - Income Tax

Summary

Issues involved: Application for recalling the combined order passed by the Tribunal dated 05.01.2011 in ITA No. 2991/Ahd./2008 and 284 & 285/Ahd/2010 for the assessment years 2005-2006, 2003-2004 and 2004-2005 respectively.

The assessee filed Miscellaneous Applications seeking recalling of the combined order passed by the Tribunal dated 05.01.2011 in ITA No. 2991/Ahd./2008 and 284 & 285/Ahd/2010 for the assessment years 2005-2006, 2003-2004 and 2004-2005 respectively. The appellant urged that the order was passed dismissing the appeal on the ground of non-prosecution due to failure in attending the hearing despite a request to merge the appeals. The appellant requested for restoration of the appeal citing technical default and reasonable cause. The ld. A.R. requested the recall of the order, which the ld. D.R. did not oppose. The Tribunal considered the submissions and decided to recall the order in the interest of justice, directing the appeal to be fixed on a specific date without the need for further notice to both parties. Consequently, the miscellaneous applications filed by the assessee were allowed.