2018 (5) TMI 2130 - AT - Income Tax

Non appearance on behalf of assessee on the date of hearing - HELD THAT - We find that the reasons stated in the Misc. Application regarding non appearance on behalf of assessee on the date of hearing i.e 23-08-2017 are reasonable and beyond the control of assessee. Therefore, taking into consideration the submissions of the ld.AR, facts of the case and in the interest of justice, we deem it fit and proper to recall the ex parte order dt. 23 08- 2017 by allowing these Misc. Applications filed by the assessee. The Registry is directed to fix the case afresh on 04-06-2018. Since the order is pronounced in the presence of both the parties in the court, therefore, no notices will be issued. Misc. applications filed by the Assessee are allowed.

Summary

Issues:
Recall of ex-parte order due to non-appearance of assessee.

Analysis:
The judgment concerns two Miscellaneous Applications filed by the applicant to recall the ex-parte order dated 23-08-2017 due to the non-appearance of the assessee. The applicant's representative fell ill on the date of the hearing, which was beyond their control. The applicant did not receive notice intimating the date of the hearing, and there was no willful intention to miss the hearing. The ld. AR submitted that the non-appearance was due to unforeseen circumstances and referred to the previous adjournment on 19-07-2017. The ld. DR did not dispute these claims. After considering the submissions, the Tribunal found the reasons for non-appearance to be reasonable and beyond the control of the assessee. Consequently, the Tribunal decided to recall the ex-parte order in the interest of justice and directed the Registry to fix the case for a fresh hearing on 04-06-2018. No further notices were to be issued as the order was pronounced in the presence of both parties.

In conclusion, the Tribunal allowed the Miscellaneous Applications filed by the Assessee, thereby recalling the ex-parte order. The order was pronounced in the open court on 18-05-2018.