2023 (1) TMI 843 - AT - Income Tax

Miscellaneous applications filed u/s.254(2) seeking to recall tribunal s ex-parte order - HELD THAT - It emerges during the course of hearing that the assessee trust could not represent before the tribunal since it had not been served notice of hearing at all. There is no rebuttal from the Revenue side to this effect. Faced with the situation, we are satisfied that the assessee trust could not appear before the tribunal since it was not aware of the date of hearing of the main appeal hereinabove. We, therefore, recall our ex-parte order 04.05.2022 and direct the registry to post the appeal for fresh hearing on 18.01.2023. Announced in the open court. No fresh notice will be sent to the parties.

Summary

The Appellate Tribunal ITAT Pune allowed the assessee's miscellaneous application filed under section 254(2) of the Income Tax Act, 1961 to recall the ex-parte order and set a fresh hearing date for the main appeal on 18.01.2023 as the assessee trust was not served a notice for the previous hearing. The order was pronounced on 06.01.2023.