2012 (3) TMI 534 - AT - Income Tax

Summary

Issues Involved: Application for recall of ex parte order due to non-appearance of assessee at the hearing.

Summary:
The Miscellaneous Application was filed by the assessee against the ex parte order passed by ITAT in ITA No.56/Del/2010 for Assessment Year 2006-07, dated 8th March, 2010. The appeal was initially filed through one Authorized Representative but was later transferred to another representative, causing a delay in the transfer of documents. As a result, the assessee could not appear on the scheduled hearing date. The assessee submitted an affidavit stating the change in representation and expressed a strong interest in having the appeal adjudicated.

Upon hearing the arguments from the Senior DR and the Authorized Representative of the assessee, the Tribunal acknowledged the reasonable cause for the non-appearance of the assessee on the hearing date. In accordance with Rule 24 of the Income-tax Appellate Tribunal Rules, 1963, the Tribunal decided to recall the ex parte order dated 08.03.2010 and set the appeal for a new hearing on 30th April, 2012 without issuing a notice. Both parties were informed of this decision during the Open Court session, and the ITAT Registry was directed to make the necessary arrangements.

Consequently, the Miscellaneous Application filed by the assessee was allowed, and the order was pronounced in the Open Court on 2nd March, 2012.