2012 (11) TMI 1217 - AT - Income Tax

Summary

Issues involved: Request for recall of exparte order due to non-appearance by the assessee.

The Appellate Tribunal ITAT PUNE, in the case, dealt with a Miscellaneous Application filed by the assessee requesting the Tribunal to recall the exparte order passed dismissing the appeal for non-appearance. The assessee contended that the address provided was correct, and no notice of hearing was received, leading to non-appearance. The counsel argued that in the interest of justice, the exparte order should be recalled to allow the assessee to present their case. After considering the submissions, the Tribunal found a reasonable cause for the non-appearance and decided to recall the order, scheduling the appeal for a new hearing date of 01-01-2013, as announced in the open court. It was further decided that no separate notice of hearing would be sent, a decision agreed upon by both parties. The Miscellaneous Application filed by the assessee was allowed, and the order was pronounced during the hearing on November 23, 2012.