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2019 (8) TMI 1577 - AT - Income TaxNon appearance by assessee - case was dismissed ex-parte - A.R. submitted that the assessee is suffering from financial crunch and is living in a precarious conditions - HELD THAT - We observe that the cases were decided ex-parte vide order dated 26.07.2018. We are quite convinced with the reasons put forth before the Tribunal at the time of hearing and therefore we are of the view that the order of the Tribunal which is ex-parte should be recalled. Accordingly in the interest of justice and fairplay the order dated 26.07.2018 is hereby recalled and the registry is directed to fix these appeals before the regular Bench in due course of time. Miscellaneous applications of the assessee are allowed.
Issues:
Recalling of ex-parte order due to non-appearance of authorized representative leading to dismissal of case. Detailed Analysis: The judgment pertains to a case where the assessee sought the recalling of an order dated 26.07.2018 passed in ITA No.2604, 2605 & 2606/M/2013 A.Y. 2011-12, 2010-11 & 2008-09. The assessee, represented by an authorized representative, claimed that the dismissal of the case ex-parte was due to the representative's lack of familiarity with court procedures, resulting in repeated adjournment requests. The authorized representative failed to appear during the final opportunity, leading to the ex-parte order. The assessee, described as illiterate and facing financial difficulties, argued that the order's non-recall would cause significant harm and go against the principles of natural justice. The authorized representative's absence was noted by the Tribunal, and after considering the submissions of both parties and reviewing the case record, the Tribunal decided to recall the ex-parte order dated 26.07.2018. The judgment emphasized the importance of justice and fair play, directing the case to be listed before the regular Bench for further proceedings. Consequently, the miscellaneous applications of the assessee were allowed, and the order was pronounced in open court on 20.08.2019.
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