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2023 (8) TMI 1220 - AT - Income TaxEx-parte order - Miscellaneous application seeking to recall the order 2020 (9) TMI 1297 - ITAT PUNE passed by the Tribunal - AR submitted that the assessee could not attend the proceedings before the Tribunal because notices of hearing were sent by the Tribunal on the old address, despite the assessee furnishing its new address in the revised Form No. 36, and hence were not served on the assessee - HELD THAT - Rule 24 of the Income-tax Appellate Tribunal, Rules, 1963 provides that where the appeal has been disposed of ex parte for the default of the appellant and later on the assessee satisfies the Tribunal that there was sufficient cause for his non-appearance, the Tribunal shall make an order setting aside the ex parte order and restoring the appeal. The assessee has filed the extant miscellaneous application giving reasons as to why the assessee could not participate in the proceedings before the Tribunal on the scheduled date. We are satisfied that the assessee was prevented from attending the hearing by a reasonable cause. As such, the impugned order is recalled. Registry is directed to fix the appeal for hearing on 14-08-2023, as announced in the open court on conclusion of the hearing. AR has waived the right to service of notice for such date. Miscellaneous application is allowed.
Issues:
The issue involved in this case is the recall of an ex parte order passed by the Tribunal due to the appellant's nonappearance based on the grounds of insufficient notice. Recall of Ex Parte Order: The assessee moved a Miscellaneous application seeking to recall the order dated 11-09-2020 passed by the Tribunal in relation to the A.Y. 2012-13. The appellant argued that they could not attend the proceedings before the Tribunal as notices of hearing were sent to the old address, despite providing the new address in the revised Form No. 36. The appellant received a copy of the Tribunal order on 02-09-2022, within the stipulated time limit. Rule 24 of the Income-tax Appellate Tribunal, Rules, 1963 allows for setting aside an ex parte order if the appellant shows sufficient cause for nonappearance. The Tribunal found the reasons provided by the appellant to be reasonable, leading to the recall of the impugned order. The appeal was scheduled for hearing on 14-08-2023, with the appellant waiving the right to service of notice for the said date. The Miscellaneous application was allowed, and the order was pronounced in the Open Court on 10th July 2023.
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