2021 (4) TMI 1298 - AT - Income Tax

Ex parte order Passed by Tribunal due to non-appearance on behalf of the assessee - HELD THAT - AR being a senior citizen was not well in December, 2017 and January 2018 with high blood sugar and high blood pressure - due to that medical emergency the AR failed to appear before the Tribunal on the hearing dates.Since there was nobody appeared before the Tribunal at the time of hearing, the Tribunal dismissed the assessee's appeal ex parte. We note that there is a reasonable cause which prevented the assessee to appear Tribunal on the dates fixed for hearing. So, we are inclined to recall the impugned order dated 31-01-2018 and direct the registry to fix the case afresh in due course. Appeal of assessee allowed.

Summary

Issues:
1. Misc. Application against ex parte order passed by the Tribunal
2. Non-appearance of the assessee's authorized representative before the Tribunal
3. Request for revival of the appeal against the order of the Ld. CIT(A)

Analysis:
1. The judgment pertains to a Misc. Application filed by the assessee against the ex parte order passed by the Tribunal in ITA No. 128/Kol/2016. The applicant submitted that their authorized representative (AR) was unable to appear before the Tribunal due to a medical emergency involving high blood sugar and high blood pressure. Consequently, the Tribunal dismissed the appeal ex parte. The applicant sought the revival of the appeal against the order of the Ld. CIT(A).

2. Upon considering the submissions, the Tribunal acknowledged the valid reason for the non-appearance of the AR, leading to the ex parte order. The Tribunal recognized the medical emergency as a reasonable cause for the absence of the AR. Consequently, the Tribunal decided to recall the impugned order dated 31-01-2018 and directed the registry to schedule the case afresh. The applicant and the AR were instructed to ensure diligent appearance before the Tribunal in the future.

3. Ultimately, the Tribunal allowed the Misc. Application filed by the assessee, granting the request for revival of the appeal. The decision was announced in the open court, indicating the successful outcome of the application. The judgment highlights the importance of valid reasons for non-appearance in legal proceedings and the Tribunal's discretion to recall orders based on reasonable causes.