2024 (1) TMI 1309 - AT - Income Tax

Miscellaneous Application against ex-parte order - assessee seeking the recall of order passed by this Tribunal 2023 (7) TMI 1442 - ITAT PUNE for A.Y. 2021-22 on the ground of passing of ex parte order - HELD THAT - Appeal was originally posted for hearing on 17.05.2023. Since there was no intimation of such date of hearing it was not attended. The matter was adjourned to 21-06-2023. Mr. Hemant Shah, Chartered Accountant was appointed vide power of Attorney dt. 19-06-2023. Thereafter, the said Authorised Representative moved an application for adjournment deputing the staff with the impression that the Department would be filing paper book. Later on, the assessee came to know of passing of the order ex parte rejecting the adjournment sought by the assessee. It was under such circumstances beyond the control of assessee, the matter could not be represented before the Tribunal. Accordingly, it is prayed that the matter may be recalled and heard afresh. On the other hand, DR has no objection for recalling the matter. In the circumstances, we are satisfied that the assessee is prevented by sufficient and reasonable cause from causing the appearance before the Tribunal. Therefore, the order passed by this Tribunal is recalled and Registry is directed to post the appeal for hearing during normal course. Miscellaneous Application filed by the assessee stands allowed.

Summary

The Appellate Tribunal ITAT Pune allowed the Miscellaneous Application filed by the assessee for the recall of an ex parte order passed in ITA No. 470/PUN/2023 for A.Y. 2021-22. The order dated 11.07.2023 was recalled, and the appeal is directed to be posted for hearing during the normal course. The order was pronounced on January 19, 2024.