2019 (3) TMI 1685 - AT - Income Tax

Non-appearance by the assessee on the date of hearing - HELD THAT - Assessee do not have a regular Chartered Accountant or Advocate for giving advice to them. Further, it is also stated that the non-appearance before the Tribunal was not intentional or deliberate. He also mentioned that notice issued by the Tribunal regarding the date of hearing was not communicated to the assessee . There was sufficient reason for non-appearance by the assessees on the date of hearing before me. I find force in the Miscellaneous Applications since the appeals have been dismissed in limine, admittedly due to non-appearance of the assessees. Therefore, appeals under consideration should be recalled for fresh hearing. The Registry is directed to fix both the appeals for hearing in due course after issuing the notice of hearing to the parties accordingly. The assessee are directed not to seek frivolous adjournment and adopt all reasonable steps to get the appeals finalized at an early date.

Summary

Issues:
Appeal dismissal due to non-appearance before the Tribunal.

Analysis:
The judgment pertains to two Miscellaneous Applications arising from separate appeals by the assessee for the assessment year 2013-14. The appeals were dismissed as ex-parte orders due to the non-appearance of the assessees before the Tribunal. The assessees contended that they were not properly served with the hearing notice and were unaware of the specified date. They explained their challenges in arranging legal representation due to the remote location of their business and lack of regular services of a Chartered Accountant or Advocate. The assessees sought the recall of the ex-parte orders and a fresh hearing on the merits of their appeals.

The Tribunal acknowledged the reasons presented by the assessees for their non-appearance, noting the lack of regular professional assistance and the unintentional nature of their absence. The Tribunal found merit in the Miscellaneous Applications, considering the circumstances leading to the dismissal of the appeals. It concluded that there was sufficient justification for the non-appearance and ordered the recall of the appeals for fresh hearings. The Tribunal directed the Registry to schedule the appeals for a new hearing, cautioning the assessees against seeking unnecessary adjournments and urging them to expedite the finalization of the appeals.

In the final decision, the Tribunal allowed both Miscellaneous Applications filed by the assessees, granting their request for a fresh hearing of their respective appeals. The order was pronounced openly on the 1st of March, 2019.