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Step 2 – Draft Generation
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• Relevant statutory provisions • Judicial precedents and Supreme Court, High Court and other citations • Issue-wise legal analysis • Practical arguments and supporting content • Professionally structured draft ready for further review.
ITAT Mumbai Grants Assessee's Motion to Recall Exparte Order The Appellate Tribunal ITAT Mumbai allowed the miscellaneous applications filed by the assessee to recall the exparte order due to non-receipt of hearing ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
ITAT Mumbai Grants Assessee's Motion to Recall Exparte Order
The Appellate Tribunal ITAT Mumbai allowed the miscellaneous applications filed by the assessee to recall the exparte order due to non-receipt of hearing notice post address change. The Tribunal considered the unintentional default, the genuine interest of the assessee, and the absence of objections from the learned DR. Consequently, the exparte order dated 23/08/2016 in relation to ITA No. 3275/Mum/2015 and ITA No.3276/Mum/2015 for the Assessment Years 2003-04 and 2004-05 was recalled, and a fresh notice was directed to be issued at the new address provided in the affidavit.
Issues: Recall of exparte order due to non-receipt of hearing notice post address change.
Analysis: The Appellate Tribunal ITAT Mumbai, comprising Shri R.C. Sharma and Shri Ravish Sood, JJ., considered the miscellaneous applications filed by the assessee to recall the exparte order dated 23/08/2016 in relation to ITA No. 3275/Mum/2015 and ITA No.3276/Mum/2015 for the Assessment Years 2003-04 and 2004-05. The learned AR representing the assessee contended that the notice fixing the hearing date was not received due to a change of address, leading to the assessee's inability to attend the hearing. An affidavit supporting this claim was submitted, stating that the assessee had shifted to a new address where the notice could not be served. The Tribunal examined the affidavit and noted the reasons for non-appearance, including the change of address and failure to receive notices due to inaccurate department records. The Tribunal acknowledged the unintentional nature of the default and the genuine interest of the assessee in pursuing the appeal. Consequently, in the interest of justice, the Tribunal decided to recall the exparte order and directed the Registry to issue a fresh notice at the new address provided in the affidavit. The decision was made after the learned DR raised no objections to recalling the exparte order. As a result, both the miscellaneous applications were allowed, and the order was pronounced on 31/03/2017.
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