Tribunal recalls order due to adjournment history, miscommunication, and upholds natural justice principles.

The Tribunal allowed the recall of the order dated 14.06.2017 due to the appellant's history of seeking adjournments without substantial evidence, miscommunication with the Chartered Accountant, and to uphold principles of natural justice. The decision emphasized the necessity of cooperation, timely submission of evidence, and avoiding frivolous adjournment requests for fair proceedings.

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Issues:
1. Recall of order dated 14.06.2017 due to non-appearance of assessee's representative.
2. Application filed by assessee seeking recall based on miscommunication with Chartered Accountant.
3. Consideration of grounds for recall, lack of documentary evidence, and invoking Rule 24 of Income-tax (Appellate Tribunal) Rules 1963.

Issue 1: Recall of Order Due to Non-Appearance
The appellant filed two Miscellaneous Applications seeking the recall of the order dated 14.06.2017, as the appeals were dismissed due to the non-appearance of the assessee's representative. The representative had sought an adjournment on the grounds of the Chartered Accountant's unavailability, which was declined by the bench. Despite being asked to assist, the representative expressed inability, leading the bench to proceed based on available records. The appellant had a history of seeking adjournments since the beginning without providing substantial documentary evidence to support the grounds of appeal. The Tribunal recalled the order considering the principle of natural justice and invoked Rule 24 of the Income-tax (Appellate Tribunal) Rules 1963.

Issue 2: Miscommunication with Chartered Accountant
The appellant argued that the non-appearance of their representative was unintentional and due to miscommunication with the Chartered Accountant. The authorized representative stated that the non-appearance on the specified date was not deliberate, but a result of improper communication. In contrast, the Departmental Representative contended that the order was passed after assessing the available material and that the application lacked merit. The Tribunal, after considering both parties' submissions, found the grounds for the recall to be casual and contrary to the contents of the original order.

Issue 3: Lack of Documentary Evidence and Recall Decision
The Tribunal noted that the appellant had filed both appeals in 2012 and had a history of seeking adjournments without providing documentary evidence to support their case. The application for recall was based on the alleged application of a specific decision, which was not reflected in the original order. Despite this, invoking the power under Rule 24 of the Income-tax (Appellate Tribunal) Rules 1963, the Tribunal recalled the order dated 14.06.2017, directing the appellant to cooperate fully, avoid frivolous adjournment requests, and submit necessary evidence promptly. Failure to comply could result in heavy costs for the appellant. The Miscellaneous Applications were allowed, and the appeals were scheduled for a hearing by a regular bench.

In conclusion, the Tribunal allowed the recall of the order dated 14.06.2017 based on the appellant's history of seeking adjournments without providing substantial evidence, miscommunication with the Chartered Accountant, and the principles of natural justice. The decision highlighted the importance of cooperation, timely submission of evidence, and avoiding frivolous adjournment requests to ensure fair proceedings.

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