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2018 (4) TMI 1872 - AT - Income TaxEx-parte order - HELD THAT - We are of the view that in the facts of the present case, the assessee remained unrepresented for no fault of its own. Accepting the explanation offered by the assessee for remaining unrepresented on the date of hearing as bonafide and true, the impugned order is recalled exercising the powers vested by proviso to Rule 24 of the ITAT Rules 1963, the impugned ex-parte order is recalled. Support is drawn from the decision in the case of CIT Vs Ansal Housing Construction Ltd. 2004 (5) TMI 22 - DELHI HIGH COURT Accordingly, the appeals are restored back to original position and the Registry is directed to fix the appeals on 05.06.2018 for which date no notice of hearing is to be issued to the parties as the date was announced on the date of hearing itself.
Issues:
Recall of ex-parte order due to non-receipt of notice by the assessee. Analysis: The judgment by the Appellate Tribunal ITAT Chandigarh involved a request for the recall of an ex-parte order dated 02.08.2017 in ITA Nos. 384 & 385/CHD/2008. The assessee filed a Miscellaneous Application seeking the recall, stating that no notice had been received for the specific date of hearing, 05.07.2017. The ld. AR submitted an application and an affidavit in support of this claim. The ld. Sr.DR did not object to the recall, acknowledging the facts presented. The Tribunal, after hearing the submissions and examining the material on record, found that the assessee remained unrepresented at the hearing due to no fault of its own. The Tribunal accepted the explanation offered by the assessee as genuine and in good faith. Relying on the powers vested by proviso to Rule 24 of the ITAT Rules 1963, the Tribunal recalled the ex-parte order. Reference was made to the decision of the Hon'ble Delhi High Court in the case of CIT Vs Ansal Housing Construction Ltd. 274 ITR 131 (Del) to support this decision. Furthermore, the Tribunal restored the appeals to their original position and directed the Registry to schedule the appeals for 05.06.2018 without issuing a separate notice to the parties, as the date was announced during the hearing itself. Ultimately, the Miscellaneous Applications of the assessee were allowed, and the order was pronounced in the Open Court on 20.04.2018.
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