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2022 (10) TMI 1197 - AT - Income TaxRecalling of the ex-parte order passed by tribunal - HELD THAT - The contention of the assessee is that the notice of hearing was not received by the assessee. An affidavit in this regard by Shri Arvind Jain, Director of NYK Enterprises Pvt. Ltd., is also filed by the assessee. Revenue has not brought any material to controvert the contents of the affidavit. Thus, for the reasons stated in the application, there was reasonable cause of non-appearance. As considering the material available on record and in the interest of principle of natural justice. Miscellaneous Application filed by the assessee is allowed.
Issues:
Recalling of ex-parte order due to non-receipt of hearing notice by the assessee. Analysis: The judgment pertains to a Miscellaneous Application filed by the applicant seeking the recalling of an ex-parte order dated 12.04.2022 in ITA No.7393/Del/2019 for the Assessment year 2016-17. The Ld. Counsel for the assessee reiterated that the notice of hearing was not received, leading to non-appearance before the Tribunal on the scheduled date. On the contrary, the Ld. Sr. DR opposed these submissions, alleging negligence on the part of the assessee in pursuing the case. After hearing the contentions and examining the material on record, the Judicial Member noted the affidavit filed by the assessee's Director stating non-receipt of the hearing notice. The Revenue failed to provide any evidence to refute the affidavit's contents. Consequently, the Judicial Member found reasonable cause for the non-appearance and decided to recall the order in the interest of natural justice, directing the Registry to set the appeal for a future hearing. In conclusion, the Miscellaneous Application filed by the assessee was allowed by the Judicial Member, who pronounced the order in the open Court on 14th October 2022. The judgment highlights the importance of ensuring the principles of natural justice are upheld, particularly in cases where non-appearance is due to reasons beyond the party's control, such as non-receipt of essential communication like hearing notices.
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