2022 (6) TMI 1339 - AT - Income Tax

Ex-parte order passed by the Tribunal due to non-appearance - HELD THAT - It is an admitted fact that due to continuous non-appearance of the assessee, the Tribunal dismissed the appeals on the ground that the assessee is not interested in prosecuting the appeals filed by it. Further, these appeals are not decided on merit. We deem it fit and proper to recall the orders passed by the Tribunal. As the appeals are posted for hearing on 4.7.2022 which was announced in the Open Court, no separate notice of hearing be sent to the parties.

Summary

Issues involved:
Recall of ex-parte order due to non-appearance by the assessee, granting opportunity of hearing, deciding appeals on merit, dismissal of appeals by the Tribunal, interest of justice.

Analysis:
The judgment pertains to the Miscellaneous Applications (M.As) filed by the assessee requesting the Appellate Tribunal to recall the ex-parte order passed due to non-appearance. The counsel for the assessee argued that the Tribunal had dismissed the appeals filed by the assessee as he was not appearing, as mentioned in the Tribunal's order. The counsel emphasized that the appeals should be decided on merit and urged for a recall of the orders in the interest of justice.

On the other hand, the Departmental Representative (DR) opposed the M.As, highlighting the continuous non-appearance of the assessee despite notice, leading to the dismissal of appeals. The DR acknowledged that the appeals were not decided on merit but maintained the stance against the M.As.

After considering the arguments from both sides and examining the records, the Accountant Member of the Tribunal acknowledged the non-appearance of the assessee which led to the dismissal of appeals. However, in the interest of justice, the Accountant Member deemed it appropriate to recall the orders passed by the Tribunal. The Accountant Member directed that the appeals were to be heard on a specific date without sending separate notices to the parties.

In conclusion, the M.As filed by the assessee were allowed by the Tribunal, and the order was pronounced in the Open Court on 10th June 2022. The judgment reflects the Tribunal's decision to recall the orders due to non-appearance, ensuring the opportunity for a hearing and emphasizing the importance of deciding the appeals on merit for the sake of justice.