Tribunal revives appeal due to medical emergency, stresses diligent appearance

The Tribunal granted the Misc. Application filed by the assessee, allowing the revival of the appeal against the ex parte order due to the valid reason of the authorized representative's medical emergency. The Tribunal recalled the previous order and directed the case to be scheduled afresh, emphasizing the necessity of diligent appearance in future proceedings. The decision underscores the significance of presenting valid reasons for non-appearance and the Tribunal's authority to reconsider orders in light of reasonable circumstances.

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Issues:
1. Misc. Application against ex parte order passed by the Tribunal
2. Non-appearance of the assessee's authorized representative before the Tribunal
3. Request for revival of the appeal against the order of the Ld. CIT(A)

Analysis:
1. The judgment pertains to a Misc. Application filed by the assessee against the ex parte order passed by the Tribunal in ITA No. 128/Kol/2016. The applicant submitted that their authorized representative (AR) was unable to appear before the Tribunal due to a medical emergency involving high blood sugar and high blood pressure. Consequently, the Tribunal dismissed the appeal ex parte. The applicant sought the revival of the appeal against the order of the Ld. CIT(A).

2. Upon considering the submissions, the Tribunal acknowledged the valid reason for the non-appearance of the AR, leading to the ex parte order. The Tribunal recognized the medical emergency as a reasonable cause for the absence of the AR. Consequently, the Tribunal decided to recall the impugned order dated 31-01-2018 and directed the registry to schedule the case afresh. The applicant and the AR were instructed to ensure diligent appearance before the Tribunal in the future.

3. Ultimately, the Tribunal allowed the Misc. Application filed by the assessee, granting the request for revival of the appeal. The decision was announced in the open court, indicating the successful outcome of the application. The judgment highlights the importance of valid reasons for non-appearance in legal proceedings and the Tribunal's discretion to recall orders based on reasonable causes.

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