Tribunal grants application to recall ex-parte order, citing service issues and health reasons

The Tribunal allowed the assessee's Misc. Application to recall the ex-parte order, admitting it despite the delay in filing. The Tribunal found merit in the application as the assessee received the Tribunal order late due to service issues. The Co-ordinate Bench's dismissal of the appeal for non-prosecution was overturned, considering the representative's absence due to health reasons. The Tribunal emphasized the importance of due process and natural justice, directing a fresh hearing and adjudication of the appeal.

---

---

Issues:
1. Delay in filing Misc. Application for recall of ex-parte order
2. Maintainability of the Misc. Application
3. Service of Tribunal order on the assessee
4. Merits of the Misc. Application

Analysis:
1. The Misc. Application was filed by the assessee to recall the ex-parte order passed by the Co-ordinate Bench. The delay in filing the application was noted, and the Revenue objected to its maintainability.

2. The assessee argued that the Tribunal's order was received late, in July 2018, from the office of ITO, Karauli, despite being dated 24.03.2017. The Registry confirmed sending the order via speed post in March 2017, but it was returned unserved. The order was eventually sent for service to the ITO, Karauli, and the assessee's claim of receiving it in July 2018 was supported by the Registry's report. Consequently, the Misc. Application was admitted.

3. Regarding the merits of the Misc. Application, the Co-ordinate Bench had dismissed the appeal for non-prosecution without considering the merits, as the assessee's representative was absent due to health reasons. After hearing both parties and reviewing the material, the Tribunal decided to recall the order in the interest of justice. The appeal was directed for fresh hearing and adjudication, allowing the assessee's Misc. Application.

4. The Tribunal pronounced the decision on 20/03/2019, allowing the Misc. Application of the assessee and setting the appeal for a new hearing. The judgment highlighted the importance of ensuring due process and considering reasons for non-appearance before dismissing appeals, emphasizing the principles of natural justice.

---