Tribunal Upholds Ex Parte Order Petition Dismissed Due to Inconsistent Reasons

The Tribunal dismissed the petition for the recall of the ex parte order, upholding its original decision. The reasons provided by the assessee were deemed inconsistent and unconvincing, with discrepancies in information and lack of clarity leading to the rejection of the recall request. Despite the assertion of illness as the cause for non-appearance, the Tribunal found contradictions in the statements made by the assessee, ultimately determining that the earlier order should stand. The Departmental Representative's opposition to the recall was considered, and the Tribunal concluded that the petition lacked merit.

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Issues:
1. Recall of ex parte order due to non-appearance of assessee's counsel.
2. Discrepancy in the reasons provided for non-appearance before the Tribunal.
3. Request for recall of Tribunal's order based on the illness of the authorized representative.
4. Opposition to the recall by the Departmental Representative.

Issue 1:
The assessee sought the recall of the ex parte order of the Tribunal dated 5.6.2015 due to non-appearance of the counsel. The case was adjourned multiple times at the request of the assessee, but on the scheduled date, no one appeared on behalf of the assessee. The Tribunal rejected the adjournment petition as it found the reason provided for non-appearance unreasonable, noting discrepancies in the Power of Attorney and the names of counsels mentioned.

Issue 2:
The authorized representative informed the assessee about the next hearing date, but due to the representative's illness, no adjournment letter was filed on the scheduled date. The assessee claimed that the illness was the reason for the non-appearance and requested the order's recall. However, the Tribunal found contradictions in the statements provided by the assessee regarding the identity of the counsel, leading to the dismissal of the recall request.

Issue 3:
The assessee submitted an affidavit stating that the authorized representative was unwell and prevented from appearing before the Tribunal, attributing the situation to the representative's illness. The assessee attempted to establish a reasonable cause for not appearing but failed to provide consistent and convincing reasons, leading to the rejection of the recall petition.

Issue 4:
The Departmental Representative opposed the recall, arguing that there was no valid reason to recall the Tribunal's order as the issue had already been decided on merits. The Tribunal considered both parties' arguments, reviewed the submissions, and concluded that the discrepancies in the reasons provided by the assessee did not warrant the recall of the earlier order. Consequently, the Tribunal dismissed the petition of the assessee, upholding the previous decision.

In conclusion, the Tribunal found the reasons presented by the assessee for the recall of the ex parte order to be inconsistent and unconvincing, leading to the dismissal of the petition. The decision was based on the lack of clarity and contradictions in the information provided, ultimately upholding the Tribunal's original order.

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