2020 (2) TMI 1612 - AT - Income Tax

Dismissal of appeal for want of prosecution - assessee contended that neither the notice nor the order of the Tribunal was served upon the assessee - He came to know about the order subsequently through Department, therefore, assessee could not appear at that point of time - HELD THAT - It is pertinent to observe that notices upon the assessee were sent through Registered Post and most of the time they were returned with the remark left . The assessee has not furnished latest address to the Tribunal. The new address of the assessee is different. On due consideration of the above facts, notice upon the assessee on the change of address could not be served and, therefore, the assessee could not appear before the Tribunal when the appeal was called for hearing. We are satisfied that the assessee was prevented by sufficient cause for not appearing before the Tribunal. Therefore, we recall the order of Tribunal and restore the appeal to its original number. The Registry is directed to list the appeal for hearing on 04.05.2020.

Summary

Issues:
1. Apparent error in the Tribunal's order dated 01.03.2018 leading to the dismissal of the assessee's appeal due to want of prosecution.
2. Failure of the assessee to receive notices or orders from the Tribunal due to address issues.
3. Recalling the order and restoring the appeal due to the assessee being prevented from appearing before the Tribunal.

Analysis:
The judgment by the Appellate Tribunal ITAT Ahmedabad, delivered by Vice President Rajpal Yadav, and Accountant Member Pradip Kumar Kedia, addresses a Miscellaneous Application filed by the assessee highlighting an error in the Tribunal's order dated 01.03.2018, which resulted in the dismissal of the assessee's appeal due to want of prosecution. The counsel for the assessee argued that the notices and orders from the Tribunal were not received as they were sent to an outdated address, leading to the assessee being unaware of the proceedings. The Tribunal noted that notices sent to the assessee were returned with the remark 'left' due to the outdated address provided by the assessee. The new address was identified as Shri Vijay Dashrathbhai Patel, C-103 Arjun Exotica, Nr. Arjun Tower Nr. CP Nagar, Ghatlodia, Ahmedabad. Consequently, the Tribunal found that the assessee was prevented from appearing before the Tribunal due to the failure of notice delivery caused by the address issue.

In light of the above facts, the Tribunal concluded that the assessee had a valid reason for not appearing before the Tribunal and decided to recall the order dated 01.03.2018, restoring the appeal to its original number. The Registry was instructed to schedule the appeal for hearing on 04.05.2020, with no fresh notices to be served to the parties as the date was communicated to both. The Miscellaneous Application filed by the assessee was allowed, and the order was pronounced in an open court on 21st February 2020. This judgment highlights the importance of maintaining updated contact information to ensure effective communication and participation in legal proceedings, ultimately leading to a fair adjudication of matters before the Tribunal.