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TMI Blog2018 (11) TMI 1612X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 168 to 174 & 143/VIZ/2014, dated 21/03/2017. 2. By filing an application under Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963, ld.counsel for the assessee has submitted that on the date of hearing on 21/03/2017, the counsel for the assessee filed an application dated 16/03/2017 for adjournment by stating that he would not be able to attend the hearing on 21/03/2017 due to heavy work pressure in Income Tax Department. The ld. counsel for the assessee further submitted that due to non-appearance of the counsel, assessee should not suffer and submit that exparte order dated 21/03/2017 may be recalled. The ld. counsel for the assessee Mr.Hari further submitted that the counsel , who filed Vakalatnama earlier and sought adjournm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... argument of the ld. counsel for the assessee, we are of the opinion that there is a sufficient cause for not to appear in this appeal when it was posed. We also find that the Misc. Application filed by the assessee is after 98 days of passing of the exparte order, is a reasonable period, in which the assessee approach the Tribunal. In our opinion, this being an exparte order, assessee should be given opportunity and the order has to be passed on the merits of the case. In this case, no merits have been considered, simply dismissed the appeal. In our opinion, not only in the interest of justice and also on the grounds of principles of natural justice, these appeals deserve to be recalled. The Hon'ble Delhi High Court in the case of Om Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment of the Hon'ble Delhi High Court in the case of Om Prakash Sangwan (supra) is extracted verbatim as under: - "1. Mr. Ashok Manchanda, counsel for respondent accepts notice. With the consent of the parties, the appeals were heard finally. The appellant's grievance is that the ITAT vide its impugned order rejected the rectification application. The ITAT's order dismissing the appeal was dated 16-06-2016; however, the appellant moved under Section 254(2) of the Income Tax Act, 1961 (hereinafter referred to as the "Act") by an application on 02-6-2017 which was dismissed by the impugned order. 2. Learned counsel for the appellant sought to impress upon the Court that the period mentioned in Section 254(2) of the Act o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with a suitable application for restoration of the appeals; in such event, the appeals could be considered on their merits and decided in accordance with law after hearing both the parties, provided, the application is presented before the ITAT within thirty days from today. Appeals are disposed of in the above terms." 7. Ld. Departmental Representative has not brought any decision of the Jurisdictional High Court to our notice in this subject matter. Therefore, respectfully following the judgment of the Hon'ble Delhi High Court in the above referred to case, we allow the Misc. Applications filed by the assessees and recall the exparte order dated 21/03/2017. The Registry is directed to post the appeals in I.T.A.Nos. 168 to 174 & 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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