Tribunal Recalls Ex Parte Order After Unavoidable Absence, Sets New Hearing Date for Fresh Adjudication.

The Tribunal granted the appellant's Miscellaneous Application under section 254(2) of the Act, recalling the ex parte order dated 13-08-2018 due to the authorized representative's non-appearance caused by unavoidable circumstances. The Tribunal acknowledged sufficient reasons for the absence and set a new hearing date for 08/04/2019, facilitating fresh adjudication.

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Issues:
Recall of ex parte order passed by Tribunal due to non-appearance of assessee and subsequent request for fresh adjudication.

Analysis:
The appellant, through a Miscellaneous Application under section 254(2) of the Act, sought to recall the ex parte order dated 13-08-2018 passed by the Tribunal. The order was challenged based on the grounds that the authorized representative could not attend the hearing on time due to unavoidable circumstances, leading to the dismissal of the appeal. The appellant contended that the order of the Commissioner of Income Tax (Appeal)-2, Ahmedabad, confirming the addition of professional fees paid to a related party, was erroneous as the facts and evidence were not adequately considered. The authorized representative's failure to appear for the hearing on 7-8-2018 resulted in the ex parte order on 13-8-2018, which the appellant sought to recall due to a genuine mistake on the representative's part.

The Tribunal, after hearing both parties, acknowledged that no one appeared for the hearing on 13-08-2018, and no adjournment application was filed on behalf of the assessee. Citing precedents, the Tribunal noted that there was a sufficient reason for the assessee's non-appearance on the scheduled date. Considering the submissions made by the assessee, the Tribunal decided to recall the order dated 13-08-2018 and allowed the Miscellaneous Application filed by the assessee. The next date of hearing was set for 08/04/2019, with communication sent to both parties without the need for separate notices.

In conclusion, the Tribunal granted the appellant's request to recall the ex parte order, emphasizing the need for a fresh adjudication of the matter based on the circumstances leading to the non-appearance and subsequent dismissal of the appeal.

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