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2019 (6) TMI 1042 - AT - Income TaxRectification u/s 254(2) - HELD THAT - It is an admitted fact that the Tribunal has decided the appeal of the Revenue ex-parte qua non-appearance of the assessee. The assessee has explained reasons for non- appearance for hearing on 2017 (11) TMI 1135 - ITAT MUMBAI along with affidavit as per which the assessee was on the bona-fide belief that when the adjournment was sought in earlier occasion, the Tribunal will intimate next date of hearing through a proper notice. But, the date of further adjournment has been given without issuing any notice. Accordingly, the assessee could not appear for hearing as on the date fixed for hearing of the appeal. Even tax consultant who attend the tax matters did not attend hearing on 17/05/2017 as they were of the belief that, copy of memorandum of appeal and grounds of appeal along with fresh notice, fixing the date of hearing would be provided. The assessee could not attend for hearing, therefore, we are of the considered view that there is reasonable cause for not appearing on date of hearing and accordingly to give one more opportunity of hearing to the assessee, we deem it appropriate to recall ex-parte order passed by the Tribunal. Hence, the Tribunal order in M/S. THAKKER CO. LTD. 2017 (11) TMI 1135 - ITAT MUMBAI is recalled and the Registry is directed to fix the appeal for hearing in due course with intimation to both parties - Miscellaneous application filed by the assessee is allowed.
Issues:
1. Application for recall of order passed by ITAT Mumbai for A.Y. 2010-11. 2. Non-appearance of the assessee at the Tribunal hearing on 14/09/2017. 3. Justification for non-attendance and request for a fresh hearing. Issue 1: Application for recall of order passed by ITAT Mumbai for A.Y. 2010-11 The assessee filed a Miscellaneous Application u/s 254(2) of the Income Tax Act, 1961, seeking to recall the order passed by the ITAT, Mumbai "E" Bench in ITA No.6104Mum/2014 dated 14/09/2017 for Assessment Year 2010-11. The application was based on mistakes apparent from the original order, requesting a fresh hearing. Issue 2: Non-appearance of the assessee at the Tribunal hearing on 14/09/2017 The Tribunal had passed an ex-parte order due to the non-appearance of the assessee at the hearing on 14/09/2017. The assessee explained that they missed the hearing due to a lack of knowledge about the proceedings, expecting a further notice of hearing. The consultants handling the tax matters advised the assessee to wait for a fresh notice, leading to a genuine belief that a new hearing date would be provided. Issue 3: Justification for non-attendance and request for a fresh hearing The assessee argued that there was a reasonable cause for not attending the hearing on 14/09/2017, as they were under a bona-fide belief that a new date would be communicated. The Tribunal, after considering the explanations and affidavit provided by the assessee, agreed that there was a valid reason for the non-appearance. Consequently, the Tribunal decided to recall the ex-parte order, allowing the assessee a fresh opportunity for a hearing in the matter. In conclusion, the ITAT Mumbai, comprising Shri Mahavir Singh, Judicial Member, and Shri G. Manjunatha, Accountant Member, allowed the Miscellaneous Application filed by the assessee, recalling the previous order and directing a fresh hearing in the case, emphasizing the importance of providing a fair opportunity to be heard.
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