2019 (1) TMI 2025 - AT - Income Tax

Non prosecution of appeal - MA for recall of the order for erler AY dismissing the appeal of the Assessee owing to non prosecution - AR submitted that the arguing counsel had planned to travel to Chandigarh from Delhi to appear and argue the appeals before the Hon'ble ITAT but in the early morning he was suffering from mild fever and hence he could not travel to Chandigarh and due to paucity of time he could not instruct any of his junior at his Delhi office to travel to Chandigarh and seek adjournment - HELD THAT - Having gone through the facts of the case, since a reasonable cause could be brought out by the Ld.AR, we here by recall the order fixing the regular hearing on 17/01/2019. It is here by clarified in the court that no separate notice of hearing would be issued.Misc. Applications are allowed.

Summary

Issues:
Application for recall of order due to non-prosecution.

Analysis:
The Appellate Tribunal ITAT Chandigarh received multiple Miscellaneous Applications from the Assessee requesting the recall of the order dated 07/09/2017, which dismissed the appeal due to non-prosecution. The Assessee's representative explained during the hearing that the arguing counsel intended to travel from Delhi to Chandigarh to present the case but was unable to do so due to mild fever on the morning of 06.09.2017. Despite efforts to seek an adjournment through a local advocate, the appeals were dismissed. An affidavit from the advocate was submitted to support the explanation provided by the Assessee.

The Learned Departmental Representative (Ld. DR.) raised objections to the recall of the order on principle. However, after considering the facts presented by the Assessee's representative, the Tribunal found that a reasonable cause was established for the non-prosecution. Consequently, the Tribunal decided to recall the order and scheduled a regular hearing for 17/01/2019 without issuing a separate notice. This decision resulted in the allowance of all the Miscellaneous Applications filed by the Assessee.

In conclusion, the Tribunal, comprising Smt. Diva Singh, Judicial Member, and Dr. B.R.R. Kumar, Accountant Member, granted the Assessee's request for the recall of the order due to non-prosecution, based on the reasonable cause presented during the hearing.