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TMI Blog2025 (3) TMI 1006X X X X Extracts X X X X X X X X Extracts X X X X ..... llate Authority has not discussed any facts nor dealt with the grounds which have been raised by the assessee, though the grounds have been extracted in the order passed by the Appellate Authority. Thereafter, Appellate Authority referred to the various decisions and ultimately, the conclusion holding that the assessee had not proved the three ingredients required u/s 68 of the Act. We are of the view that there is no discussion on facts despite the assessee having appeared before the Appellate Authority. Therefore, we are of the view that the assessee should not be left remediless and should be given an opportunity to put forth their case on merits. Since the assessment proceedings were based on judgment assessment, we are inclined to re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e circumstances of the case, the Ld. Tribunal was justified in dismissing the miscellaneous application when your appellant has appeared on several occasions on the dates of hearing of the appeal, however, on most of the hearing dates, the bench was not in session ?" 3. Heard learned advocates on either side. 4. The appellant/assessee had filed a miscellaneous application before the learned tribunal in MA/6/Kol/2023 to recall the ex parte order passed by the tribunal dated 15.12.2023 in ITA/1529/KOL/2019. The learned tribunal held that at the time when the miscellaneous application was heard none was present on behalf of the assessee and that the assessee also did not participate in the assessment proceeding resulting in a best of judgme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed since the Bench of the learned Tribunal was not functioning. Subsequently, the case was listed on 16.2.2023 and adjourned at the assessee's authorized representative. On 16.2.2023 the Bench of the Tribunal did not function and the hearing was adjourned. 9. Similar was the reason for adjournment on 23.2.2024 and 1.3.2024. On 22.3.2024 the case was adjourned and fixed for hearing on 26.4.2024. On 26.4.2024, on account of non-availability of the Hon'ble Member of the Tribunal, the case was adjourned till 21.6.2024 and it appears to have been listed on 23.8.2024, on which date the Miscellaneous application was dismissed on account of non-appearance of the assessee. The chain of events clearly shows that the assessee had been diligently pros ..... X X X X Extracts X X X X X X X X Extracts X X X X
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