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2018 (9) TMI 1167 - AT - Income TaxRecalling of the ex-parte order - during the pendency of the appeal, the assessee was behind the bars being involved in some criminal cases and was released on bail only on April 11, 2016, whereas, the appeal in question was heard and decided on 19.4.2016 - Held that - A perusal of the record shows that the assessee, an accused, involved in a very serious criminal case was in jail for a long time . The assessee was granted bail by the Hon ble Punjab & Haryana High Court vide order dated 11.4.2016, a copy of which has been placed on the file. Keeping in view the problem and difficulties faced by the assessee, his mental position and other related problems at that time, it cannot be said that the assessee unnecessarily avoided the appearance on 19.4.2016 before this Tribunal. We find that the assessee was prevented by the sufficient cause for non-appearance. Ex-parte order dated 19.4.2016 of the Tribunal is set aside and the appeal of the assessee is restored to its original position and number. In the result, this M.A. filed by the assessee is hereby allowed.
Issues: Application for recalling of ex-parte order due to the assessee being in jail during the appeal period.
Analysis: 1. Issue of Recall of Ex-parte Order: The assessee filed Misc. Applications seeking to recall the ex-parte order dated 19.4.2016 passed by the Tribunal in ITA Nos. 498 & 499/Chd/2015. The application stated that the assessee was in jail during the appeal period and was released on bail only on April 11, 2016. It was argued that the assessee was not aware of the hearing date and was unable to attend or engage counsel due to being involved in criminal cases. The Tribunal considered the circumstances and found that the assessee had a valid reason for non-appearance, setting aside the ex-parte order and restoring the appeal. 2. Contentions of the Parties: The assessee pleaded that due to being in jail and released on bail shortly before the hearing, there was no intentional avoidance of appearance. On the other hand, the Ld. DR opposed the application. The Tribunal noted the serious criminal case involvement of the assessee and the mental and related problems faced during that time, concluding that there was a sufficient cause for the non-appearance. 3. Decision and Rationale: After considering the arguments, the Tribunal found that the assessee's circumstances justified setting aside the ex-parte order. The Tribunal highlighted that the assessee's situation, being an accused in a serious criminal case and recently released on bail, prevented attendance at the hearing. Consequently, the ex-parte order was revoked, and the appeal was reinstated to its original position. The Tribunal also allowed another identical Misc. application filed by the assessee, ultimately allowing both applications. 4. Final Order: The Tribunal allowed the Misc. Applications of the assessee, setting aside the ex-parte order and restoring the appeal. The order was pronounced in the Open Court, and a copy was directed to be placed in the appeal files. In conclusion, the Tribunal granted the assessee's request to recall the ex-parte order based on the unique circumstances of being in jail during the appeal period, emphasizing the valid reasons for non-appearance and ensuring the appeal was reinstated.
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