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TMI Blog2019 (9) TMI 1310X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 24 of ITAT Rules, 1963, the assessee has explained the reasons due to which none could appear before the Tribunal on the appointed date of hearing i.e. 16.01.2019 and I am satisfied that the reasons stated by assessee are reasonable and hence, as per Rule 24 of ITAT Rules, 1963, this ex-parte Tribunal order should be recalled but because the assessee has not rectified the defect as pointed ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal order dated 18.01.2019. 2. It is stated by the assessee in the M.P. that the appeal was filed by the assessee before the Tribunal on 27.12.2018 and defect memo was issued by the Registry of the Tribunal on the date of the filing of the appeal and in the same, date of hearing was also intimated being 16.01.2019. It is submitted in the M.P. that ld. AR of assessee was informed about the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gular Assessment. The bench observed that this payment cannot be considered as a payment for appeal fees. But in the interest of justice, it can be held that if the assessee agrees to make fresh payment of appeal fees on or before 15.09.2019, then this ex-parte Tribunal order can be recalled in view of Rule 24 of ITAT Rules, 1963. The ld. AR of assessee agreed to this proposition put forward by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad, I feel it proper to direct the assessee to make payment of appeal fees afresh under proper head on or before 15.09.2019 and subject to this condition, I recall this ex-parte Tribunal order and fix the appeal for hearing on 14.10.2019. On the date of hearing, the assessee should produce the proof of payment of appeal fees as directed above. Since the date of hearing is pronounced in the open co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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