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2016 (2) TMI 1158 - AT - Income TaxDismissal of appeal due to non appearance - Miscellaneous application for recalling of the order - assessee stated that due to certain extraordinary urgency and being situated at Delhi, the assessee could not follow up the case promptly. He further stated that the assessee had also deputed one of his employees to be present at the time of hearing but he could not reach in time due to traffic problems - Held that - The assessee has explained reasonable and sufficient cause for recalling of the order dated 29.11.2012. Therefore, in the interest of justice, the order dated 29.11.2012 is hereby recalled. The appeal is ordered to be restored to its original number and the Registry is directed to fix the main appeal for hearing. M.A. of assessee allowed.
Issues:
Recalling of order due to non-appearance of the assessee. Analysis: The assessee filed a miscellaneous application seeking the recalling of the order dated 29.11.2012, where the appeal was dismissed due to non-appearance. The counsel for the assessee explained that due to extraordinary urgency and being located in Delhi, they could not promptly follow up on the case. Additionally, an employee deputed by the assessee for the hearing faced delays due to traffic problems. The counsel emphasized that the non-appearance was not deliberate but due to circumstances beyond their control. The Learned DR did not oppose the request for recalling made by the assessee's counsel. After hearing both parties and considering the contentions raised in the miscellaneous application, the Tribunal found that the assessee had provided reasonable and sufficient cause for recalling the order dated 29.11.2012. In the interest of justice, the Tribunal decided to recall the order, restore the appeal to its original number, and directed the Registry to schedule the main appeal for hearing on 17.03.2016. No fresh notice was to be issued as the date of hearing was already announced in the presence of both parties. Conclusively, the Tribunal allowed the miscellaneous application filed by the assessee, and the order was pronounced in the open court on 05/02/2016.
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