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TMI Blog2019 (6) TMI 1042X X X X Extracts X X X X X X X X Extracts X X X X ..... ring of the appeal. Even tax consultant who attend the tax matters did not attend hearing on 17/05/2017 as they were of the belief that, copy of memorandum of appeal and grounds of appeal along with fresh notice, fixing the date of hearing would be provided. The assessee could not attend for hearing, therefore, we are of the considered view that there is reasonable cause for not appearing on date of hearing and accordingly to give one more opportunity of hearing to the assessee, we deem it appropriate to recall ex-parte order passed by the Tribunal. Hence, the Tribunal order in M/S. THAKKER CO. LTD. [ 2017 (11) TMI 1135 - ITAT MUMBAI] is recalled and the Registry is directed to fix the appeal for hearing in due course with intimation t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re sent in the past. 3. It is submitted that the applicant was served with the notice fixing the hearing in the appeal filed by the department before the Hon'ble Tribunal on 17.05.2017. When the notice was received, the same was immediately handed over to the consultants for necessary action including the appointment of the Counsel. However, since, the applicant had not received the copy of the memorandum and the grounds of appeal filed by the department, the said consultants filed letter dated 09.05.2017 12.05.2017 before the Hon'ble Tribunal requesting for the copy of the memorandum and the grounds of appeal filed by the Department. 4. Since the consultants were not aware of the necessary pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the counsel and the represent the matter. Further, the Applicant was under the bona fide belief that it's consultants are taking care of the matter. It is submitted that since the company was given to believe that a fresh date of hearing would be granted by the Hon'ble Tribunal upon providing the copy of grounds of appeal, the applicant company was awaiting a fresh notice of hearing in the matter. 9. It is therefore submitted that the non-attendance before the Hon'ble Tribunal on the date of hearing was solely due to the sufficient and reasonable cause as explained above. 10. The Applicant refers to Rule 25 of the Appellate Tribunal Rules, 1963 wherein upon disposal of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e bona-fide belief that further notice of haring will come and accordingly missed the date of hearing on 14/09/2017. Therefore, there is reasonable cause for not attending the hearing on 14/09/2017 and hence in the interest of justice and give one more opportunity to the assessee, the order of the Tribunal may be recalled. 4. The Ld. DR, on the other hand, submitted that the assessee has failed to make out a case of mistakes apparent on record which could be rectified u/s 254(2) of the Act, and what the assessee s counsel pleading in its miscellaneous application is recalling the order for non-attendance on the date of hearing. Therefore, there is no reason to give second attempt to the assessee when the as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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