2019 (7) TMI 1556 - AT - Income Tax

Restoration of appeal - Non-appearance of Authorized Representative of the assessee/appellant on the date of hearing of appeal - HELD THAT - As examined the affidavit filed on behalf of assessee explaining the reasons for non-attendance of proceedings before the Tribunal on the scheduled date of hearing i.e. 06-11-2018. After examining the same we are satisfied that non-appearance of Authorized Representative on 06-11-2018 was not deliberate or willful. In the interest of justice the ex-parte order dated 06-11-2018 is recalled and the appeal of assessee/appellant is restored to its original number. The Registry is directed to list the appeal for hearing in due course after intimating both the sides. Miscellaneous Application filed by the assessee is allowed.

Summary

Issues:
Recall of ex-parte order due to non-appearance of Authorized Representative.

Analysis:
The Appellate Tribunal ITAT PUNE, comprising Shri R.S. Syal, Vice President, and Shri Vikas Awasthy, Judicial Member, considered a Miscellaneous Application filed by the assessee under section 254(2) of the Income Tax Act, 1961. The application sought the recalling of an ex-parte order dated 06-11-2018 in the appeal. Shri Ketan Dhoot, representing the assessee, submitted an affidavit explaining the reasons for the non-appearance of the Authorized Representative of the assessee on the scheduled hearing date. The Authorized Representative's absence was attributed to miscommunication between the assessee and its Chartered Accountant, Shri Manish Somani.

Mrs. Shabana Parveen, representing the Revenue Department, opposed the Miscellaneous Application for recalling the order. After hearing both parties, the Tribunal examined the affidavit provided by the assessee. Upon review, it was determined that the non-appearance of the Authorized Representative on 06-11-2018 was not intentional. In the interest of justice, the Tribunal decided to recall the ex-parte order dated 06-11-2018 and restored the appeal of the assessee to its original status.

The Tribunal directed the Registry to schedule the appeal for a hearing in due course after informing both parties. Ultimately, the Miscellaneous Application filed by the assessee was allowed, and the order was pronounced on Friday, the 26th day of July, 2019.