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Issues Involved: Restoration of appeal dismissed by Tribunal due to non-appearance and delay in filing Restoration Petition.
Issue 1: Restoration of Appeal The assessee's appeal was dismissed by the Tribunal through an ex-parte order on the ground of non-prosecution. The Tribunal allowed the assessee to move for recalling the order if sufficient reasons for non-appearance were shown. The Restoration Petition was filed by the assessee stating reasons for non-appearance, including the transfer of the case from Delhi to Chennai without consent, resulting in lack of notice receipt. The assessee affirmed changes in address causing non-receipt of notice. The Tribunal noted a delay of one year and eight months in filing the petition, beyond the four-year limitation period. The assessee attributed the delay to not receiving the Tribunal order in time due to the case transfer. Issue 2: Condonation of Delay Referring to a similar case, the Tribunal considered the delay condonable as it was beyond the petitioner's control. The Tribunal cited the Bhilai Engineering Corporation Ltd. case where delay was condoned due to reasons not attributable to the assessee. The Tribunal found valid reasons for the delay in filing the Restoration Petition, such as the transfer of the case from Delhi to Chennai without the assessee's knowledge. The delay was deemed beyond the petitioner's control, leading to the condonation of the delay in filing the petition. Issue 3: Decision The Tribunal, based on the reasons provided by the assessee and the precedent set in the Bhilai Engineering Corporation Ltd. case, decided to recall the ex-parte order and restore the appeal for fresh hearing and disposal. The Registry was directed to schedule a hearing date and issue a notice. Consequently, the petition filed by the assessee was allowed, and the order was pronounced in an open court on the 23rd of August, 2013 in Chennai.
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