2017 (1) TMI 1801 - AT - Income Tax

Appeals decided ex parte - assessee has pleaded that there was no representation from the assessee as the notice for date of hearing was not served - HELD THAT - Upon hearing both the counsel and perusing the records find that interest of justice will be served if the aforesaid exparte order is recalled, to enable the assessee to represent the case. Accordingly recall the aforesaid order of the Tribunal. Registry is directed to fix the case for hearing on 17-01-2017. The date of hearing has been duly communicated to both the parties in the open court.

Summary

The Appellate Tribunal ITAT Nagpur recalled an ex parte order in response to the assessee's plea that they were not represented during the initial hearing. The order was recalled to allow the assessee to present their case, and a new hearing date was set for January 17, 2017. The miscellaneous applications by the assessee were allowed.