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Tribunal recalls order due to non-appearance, restores appeal status The Appellate Tribunal ITAT PUNE recalled an ex-parte order dated 06-11-2018 in an appeal due to the non-appearance of the Authorized Representative of ...
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Tribunal recalls order due to non-appearance, restores appeal status
The Appellate Tribunal ITAT PUNE recalled an ex-parte order dated 06-11-2018 in an appeal due to the non-appearance of the Authorized Representative of the assessee, attributing it to miscommunication. The Tribunal, after considering submissions from both parties, determined the absence was unintentional and in the interest of justice, decided to recall the order and restore the appeal to its original status. The Tribunal directed the appeal to be scheduled for a hearing, allowing the Miscellaneous Application filed by the assessee.
Issues: Recall of ex-parte order due to non-appearance of Authorized Representative.
Analysis: The Appellate Tribunal ITAT PUNE, comprising Shri R.S. Syal, Vice President, and Shri Vikas Awasthy, Judicial Member, considered a Miscellaneous Application filed by the assessee under section 254(2) of the Income Tax Act, 1961. The application sought the recalling of an ex-parte order dated 06-11-2018 in the appeal. Shri Ketan Dhoot, representing the assessee, submitted an affidavit explaining the reasons for the non-appearance of the Authorized Representative of the assessee on the scheduled hearing date. The Authorized Representative's absence was attributed to miscommunication between the assessee and its Chartered Accountant, Shri Manish Somani.
Mrs. Shabana Parveen, representing the Revenue Department, opposed the Miscellaneous Application for recalling the order. After hearing both parties, the Tribunal examined the affidavit provided by the assessee. Upon review, it was determined that the non-appearance of the Authorized Representative on 06-11-2018 was not intentional. In the interest of justice, the Tribunal decided to recall the ex-parte order dated 06-11-2018 and restored the appeal of the assessee to its original status.
The Tribunal directed the Registry to schedule the appeal for a hearing in due course after informing both parties. Ultimately, the Miscellaneous Application filed by the assessee was allowed, and the order was pronounced on Friday, the 26th day of July, 2019.
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