2019 (7) TMI 1570 - AT - Income Tax

Miscellaneous Application u/s 254(2) - AR not appeared on the date of hearing - miscarriage of justice - AR submitted that the appeal was fixed for hearing on 20.03.2019, but Mr. Neelkanth Khandelwal, Advocate the Authorized Representative inadvertently, in his appointment diary noted the date as 21st March, 2019 and hence, none appeared on the date of hearing - HELD THAT - The affidavit of the Director of the Company is taken on record. The reasons appears to be genuine. Therefore, we are recalling our order dated 20/03/2018 and restoring the appeal for fresh hearing on 29/8/2019. We have gone through the records and the affidavit filed by the assessee as well as the Misc. Application. After going through all the records, it is found that the reason for non-appearing on 20/03/2018 is genuine. Therefore, we are recalling the order dated 20/03/2018 and restoring the appeal for hearing on 29/8/2019. Parties are informed accordingly in open court. No separate notice will be given to the parties. Registry is directed to place the matter for hearing on 29/08/2019. Miscellaneous application is allowed

Summary

Issues:
Miscellaneous Application filed regarding order dated 20/03/2019 u/s 254(2) of the Income Tax Act, 1961.

Analysis:
The Miscellaneous Application was filed due to a misunderstanding regarding the hearing date of an appeal. The Authorized Representative mistakenly noted the date as 21st March, 2019 instead of 20th March, 2019, resulting in non-appearance on the scheduled date. The Ld. AR argued that this error should not be considered a miscarriage of justice. An affidavit from the Director of the Assessee company, Mr. Manoj Bagri, was submitted to support the claim. The Tribunal considered the reasons presented as genuine and decided to recall the order dated 20/03/2018, restoring the appeal for fresh hearing on 29/8/2019.

Upon reviewing all the records, including the affidavit filed by the assessee and the Miscellaneous Application, the Tribunal found the reason for non-appearance on 20/03/2018 to be valid. Consequently, the Tribunal decided to recall the order dated 20/03/2018 and restore the appeal for a hearing on 29/8/2019. It was clarified that no separate notice would be given to the parties, and the Registry was instructed to place the matter for hearing on the specified date. Ultimately, the Tribunal allowed the miscellaneous application, and the order was pronounced in the Open Court on 15th July 2019.