Appellate Tribunal recalls ex parte order, grants assessee opportunity to present case

The Appellate Tribunal ITAT Mumbai recalled an ex parte order in relation to ITA Nos. 203 & 204/Mum/2018 for the A.Ys. 2009-10 & 2010-11. The Tribunal found that the assessee should be given an opportunity to present their case before a final decision is made, citing the interest of justice. Relying on a decision of the Hon'ble Bombay High Court, the Tribunal decided to recall the order dated 23.05.2019. The Tribunal directed the matter to be rescheduled without issuing a fresh notice, allowing the assessee to present their version.

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Issues: Recall of ex parte order due to failure of the assessee to present its version before the Tribunal.

Analysis:
The judgment by the Appellate Tribunal ITAT Mumbai, delivered by S/Shri M. Balaganesh and Amarjit Singh, JJ., pertains to the recall of an ex parte order in relation to ITA. Nos. 203 & 204/Mum/2018 for the A.Ys. 2009-10 & 2010-11. The Tribunal had initially decided the matter by an order dated 23.05.2019, passed against the assessee due to their failure to present their version before the Tribunal. The judgment highlighted that it is in the interest of justice to allow the assessee an opportunity to present their case before a final decision is made. Citing the decision of the Hon'ble Bombay High Court in a specific case, the Tribunal decided to recall the order dated 23.05.2019. The judgment emphasized that the assessee should be given a chance to be heard before a decision on the matter is reached. The Tribunal directed the registry to reschedule the matter for a future date without issuing a fresh notice to the parties, thereby allowing the miscellaneous applications filed by the assessee and ordering them to be allowed accordingly. The order was pronounced in the open court on 29/01/2020.

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