Recall of ex parte order granted after non-receipt of hearing notice was accepted as bona fide

ITAT Chandigarh recalled an ex parte order where the assessee showed, by application and affidavit, that it had remained unrepresented because notice of hearing was not received. Accepting the explanation as bona fide and noting that the Revenue did not object, the Tribunal invoked the proviso to Rule 24 of the Income-tax (Appellate Tribunal) Rules, 1963 and restored the appeals to their original position.

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Issues: Whether the ex parte order should be recalled and the appeals restored when the assessee was stated to have remained unrepresented for no fault of its own due to non-receipt of notice of hearing.

Analysis: The assessee sought recall of the ex parte order on the ground that notice for the relevant hearing date had not been received and supported the request with an application and affidavit. The Revenue did not oppose the request. Accepting the explanation as bona fide, the Tribunal exercised the power under the proviso to Rule 24 of the Income-tax (Appellate Tribunal) Rules, 1963 and recalled the ex parte order, restoring the appeals to their original position.

Conclusion: The ex parte order was recalled and the appeals were restored.

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