Tribunal recalls ex-parte order, emphasizes natural justice principles. Case proceeds before regular Bench.

The Tribunal recalled the ex-parte order due to the authorized representative's repeated adjournment requests and subsequent non-appearance, leading to the dismissal of the case. The Tribunal considered the assessee's financial difficulties and lack of familiarity with court procedures, emphasizing the principles of natural justice. The judgment highlighted the importance of justice and fair play, directing the case to proceed before the regular Bench. As a result, the miscellaneous applications of the assessee were granted, and the order was pronounced in open court on 20.08.2019.

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Issues:
Recalling of ex-parte order due to non-appearance of authorized representative leading to dismissal of case.

Detailed Analysis:
The judgment pertains to a case where the assessee sought the recalling of an order dated 26.07.2018 passed in ITA No.2604, 2605 & 2606/M/2013 A.Y. 2011-12, 2010-11 & 2008-09. The assessee, represented by an authorized representative, claimed that the dismissal of the case ex-parte was due to the representative's lack of familiarity with court procedures, resulting in repeated adjournment requests. The authorized representative failed to appear during the final opportunity, leading to the ex-parte order. The assessee, described as illiterate and facing financial difficulties, argued that the order's non-recall would cause significant harm and go against the principles of natural justice. The authorized representative's absence was noted by the Tribunal, and after considering the submissions of both parties and reviewing the case record, the Tribunal decided to recall the ex-parte order dated 26.07.2018. The judgment emphasized the importance of justice and fair play, directing the case to be listed before the regular Bench for further proceedings. Consequently, the miscellaneous applications of the assessee were allowed, and the order was pronounced in open court on 20.08.2019.

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