2021 (11) TMI 1195 - AT - Income Tax

Miscellaneous Application - Dismissal of appeal for non-prosecution - assessee submitted that no notice of hearing was received by the assessee and, therefore, there is an error in the order of the co-ordinate bench - HELD THAT - We find that the appeal of the assessee was dismissed for non-prosecution as none appeared before the co-ordinate bench on the date of hearing. The assessee has shown a sufficient cause that no notice of hearing was received. In absence of any receipt of notice naturally the assessee could not have remained present on that date. The order of the co-ordinate bench is also not on the merits of the issue. In view of this, we find that according to Rule 24 of the ITAT Rules, 1963, this appeal deserves to be recalled. Accordingly, we allow the Misc. application of the assessee recalling the order of the ITAT and fix the date of hearing of the appeal on 14.12.2021. No notice is required to be issued as dates are noted by the parties in the open court. Accordingly, the Miscellaneous application is allowed.

Summary

Issues involved: Non-prosecution of appeal due to failure to receive notice of hearing.

Summary:
The Miscellaneous Application No. 149/Del/2021 was filed in ITA No. 964/Del/2015 for the assessment year 2010-11, which was dismissed for non-prosecution by the co-ordinate bench on 8.08.2018. The assessee contended that no notice of hearing was received, leading to an error in the bench's order. The ld. AR reiterated the same, while the ld. DR objected to the application. The appeal was dismissed as the assessee did not appear before the bench on the hearing date. The assessee demonstrated that no notice was received, justifying their absence. As per Rule 24 of the ITAT Rules, 1963, the appeal was to be recalled. Consequently, the Miscellaneous application was allowed, the ITAT order was recalled, and a new hearing date was set for 14.12.2021, without the need for a notice. The order was pronounced on 11/11/2021.