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2021 (8) TMI 93 - AT - Income TaxRectification u/s 254 - AR submitted that the first date of hearing was posted on 04.03.2020 and notice of date of hearing was received by the applicant which was handed over to the associate working in the office of the counsel by the applicant. The associate of the counsel mistakenly noted the date of hearing as 05.03.2020 instead of 04.03.2020 - HELD THAT - From the records it can be seen that the non-appearance of the counsel was due to inadvertent mistake of the associate of counsel, hence the assessee has genuine reason for non appearance on 04.03.2020. Therefore, we are recalling the order dated 13.03.2020 and restoring the appeal for hearing on 26.07.2021 for fresh hearing. The present miscellaneous application is allowed. The registry is directed to place appeal for hearing on 26.07.2021. Both the parties be given notice accordingly.
Issues: Restoration of appeal due to non-appearance of counsel on the scheduled date of hearing.
The judgment pertains to a Miscellaneous Application filed under section 254(2) of the Income-tax Act, 1961, seeking the restoration of the main appeal, ITA No. 4383/Del/2019 (Assessment Year 2015-16), which was dismissed by the Tribunal on 13.03.2020. The Applicant's counsel submitted that the non-appearance on the scheduled date was due to a clerical error made by the associate of the counsel, who mistakenly noted the date of hearing as 05.03.2020 instead of 04.03.2020. Consequently, no one appeared on behalf of the Applicant, and no adjournment application was filed. The Ld. AR requested the order to be recalled, and the appeal to be restored for fresh hearing on merit. The Ld. DR vehemently opposed the restoration of the appeal, but upon perusal of the application and the affidavit filed by the Director of the assessee, the Tribunal found that the non-appearance of the counsel was indeed due to an inadvertent mistake by the associate of the counsel. Acknowledging the genuine reason for the non-appearance on the scheduled date, the Tribunal decided to recall the order dated 13.03.2020 and restore the appeal for a fresh hearing on 26.07.2021. The Tribunal allowed the present miscellaneous application and directed the registry to schedule the hearing accordingly, ensuring notice to both parties. In conclusion, the Tribunal allowed the Miscellaneous Application, emphasizing the inadvertent nature of the clerical error that led to the non-appearance of the counsel on the scheduled date. The order for restoration of the appeal for a fresh hearing on merit was pronounced in the Open Court in the presence of both parties on 11th June 2021.
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