2022 (12) TMI 1398 - AT - Income Tax

Ex-parte order passed by ITAT - assessee is seeking recall of the order - assessee submitted that due to death of his Aunty i.e. close relative, he was busy in her funeral and post funeral ceremonies and therefore he could neither appear before the Tribunal not could intimate to the assessee for seeking adjournment in the case - HELD THAT - According to us, the reasons advanced by the assessee are one of the sufficient cause for his non-appearance. As the submission on the behalf of the assessee have not been considered by the Tribunal, therefore, in the interest of the justice and in view of Rule 24 of the ITAT Rules, 1963, the appeals of the assessee are recalled for hearing. The Registry is directed to fix the appeal in due course and intimate the parties accordingly. Miscellaneous Applications filed by the assessee are allowed.

Summary

Issues:
Recall of ex-parte order due to non-appearance of the assessee at the Tribunal and seeking adjournment.

Analysis:

1. Recall of Ex-Parte Order:
The judgment revolves around the two Miscellaneous Applications filed by the assessee seeking the recall of the ex-parte order passed by the Income-tax Appellate Tribunal for assessment years 2010-11 & 2011-12. The Tribunal had passed the impugned order ex-parte as no one appeared on behalf of the assessee, and no adjournment was requested on the hearing date.

2. Reasons for Non-Appearance:
The counsel for the assessee explained that the non-appearance was due to the death of a close relative, the Aunty of the counsel. The counsel was engaged in the funeral and post-funeral ceremonies, which prevented him from attending the Tribunal or informing the assessee to seek an adjournment.

3. Consideration of Sufficient Cause:
Upon hearing the submissions and reviewing the reasons for non-appearance, the Tribunal found the reasons presented by the assessee to be a sufficient cause for the non-appearance. The Tribunal acknowledged that the submissions on behalf of the assessee were not considered initially, leading to the decision to recall the appeals in the interest of justice.

4. Recall of Appeals:
In light of the reasons provided and in adherence to Rule 24 of the ITAT Rules, 1963, the Tribunal allowed the Miscellaneous Applications filed by the assessee, thereby recalling the appeals for hearing. The Registry was directed to schedule the appeal accordingly and inform the parties involved.

5. Outcome:
Ultimately, the judgment concluded with the allowance of the Miscellaneous Applications filed by the assessee, leading to the recall of the appeals for assessment years 2010-11 & 2011-12. The order was pronounced under Rule 34(4) of the ITAT Rules, 1963 on 26/12/2022, ensuring the parties would be duly informed of the scheduled appeal proceedings.