2019 (8) TMI 1806 - AT - Income Tax

Rectification u/s 154 - ex parte order passed by the Tribunal - HELD THAT - At the time of hearing Ld. AR submitted that on the date of hearing the assessee could not appear before the bench since the assessee had not been served any notice of hearing. Therefore, he prayed before the Bench to recall the Tribunal s order passed ex parte on 03.06.2019 for hearing on merits. Since there is reasonable cause for the assessee not to appear before us on the date fixed for hearing, we are inclined to recall our order passed on 03.06.2019 dismissing the appeal for non appearance of the assessee. Registry is directed to fix the appeal in normal course. Misc. application of assessee is allowed

Summary

The Appellate Tribunal ITAT Kolkata allowed the Misc. application filed by the assessee against the ex parte order passed on 03.06.2019 in ITA No. 925/Kol/2017 for AY 2007-08. The Tribunal recalled the order and directed the appeal to be fixed in normal course as the assessee had not been served any notice of hearing and had a reasonable cause for non-appearance.