ITAT Mumbai recalls ex-parte order, emphasizes compliance and justice

The Appellate Tribunal ITAT Mumbai recalled an ex-parte order in ITA No.309/Mum/2017 for AY 2009-10 due to non-attendance at proceedings. The order was recalled upon payment of a cost of 10,000 deposited in the Prime Minister National Relief Fund. The Tribunal directed the registry to schedule a hearing before the regular bench on 14/01/2020, waiving the need for a separate notice of hearing. This decision underscored the importance of justice and compliance with procedural requirements to prevent recurrence of such situations.

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Issues involved:
Recall of ex-parte order in ITA No.309/Mum/2017 for AY 2009-10 due to non-attendance at proceedings.

Analysis:

Issue 1: Recall of ex-parte order
The applicant sought the recall of the ex-parte order passed by the Tribunal in ITA No.309/Mum/2017 dated 14/02/2019 for AY 2009-10, as the bench had dismissed the appeal due to non-attendance. The Ld. AR argued that the director had inadvertently missed the hearing date, requesting the order's recall in the interest of justice. On the other hand, the Ld. DR contended that the assessee had been negligent in attending the proceedings. After considering the submissions and the factual matrix, the bench opined that recalling the order was warranted in the interest of justice, subject to the payment of a cost of &8377; 10,000. The Ld. AR was directed to deposit the amount in the Prime Minister National Relief Fund, which was done by the assessee on 18/11/2019, with proof submitted. Consequently, the Tribunal's order was recalled.

Issue 2: Directions for future proceedings
The bench directed the registry to schedule the appeal for a hearing before the regular bench on 14/01/2020, following consultation with both representatives. Notably, a separate notice of hearing was waived, indicating that the parties were duly informed. The application was allowed as per the bench's order, signifying a successful resolution of the matter.

In conclusion, the judgment by the Appellate Tribunal ITAT Mumbai involved the recall of an ex-parte order for AY 2009-10 due to non-attendance at proceedings. The decision highlighted the importance of ensuring justice by recalling the order upon payment of a specified cost. Additionally, the directions for future proceedings emphasized the need for timely compliance and adherence to procedural requirements to avoid similar situations in the future.

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