2013 (11) TMI 120 - AT - Income Tax

Recalling of Ex-parte order of Tribunal Employee of the assessee refused to take the notice - The assessee filed an affidavit in support of his claim - Held that - The assessee is not getting any benefit from such refusal rather these appeals were filed by the assessee himself - If the intention would have been of nonappearance then there was no need to file these appeals before the Tribunal - The letters or the orders sent to the above address are regularly served upon the deponent/assessee. There is a mistake on the part of the employee of the assessee, for which, the assessee should not be penalized - In view of the principle of natural justice, no person should be condemned unheard appeals restored.

Summary

Issues:
Recall of ex parte order due to refusal of notice by an illiterate employee working for the assessee.

Analysis:
The assessee filed miscellaneous applications seeking to recall the ex parte order of the Tribunal, contending that the notice was refused by an illiterate employee working for the assessee and not by the assessee directly. The Tribunal considered the submissions of both parties. The Departmental representative argued that the refusal of the notice by the employee should not lead to the recall of the order. However, the Tribunal observed that the assessee, being the sole proprietor of the business, should not be penalized for the actions of the employee. The Tribunal noted that the assessee had filed the appeals themselves, indicating an intention to participate in the proceedings. The Tribunal emphasized the importance of natural justice and the right to be heard before condemnation. As a result, the ex parte order was recalled, and the appeals of the assessee were fixed for a future hearing date, without the need for a separate notice.

The Tribunal acknowledged the affidavit filed by the assessee, stating that the business had been in operation for about 15 years and that correspondence was regularly received at the given address. The Tribunal found merit in the argument that the refusal of the notice by the illiterate employee should not prejudice the assessee, especially considering the efforts made by the assessee to participate in the proceedings. By recalling the ex parte order, the Tribunal ensured that the principle of natural justice was upheld, allowing the assessee the opportunity to present their case and be heard before any adverse decisions were made. The Tribunal's decision to recall the order demonstrated a fair and just approach in the application of legal principles and procedural fairness in the matter.