2022 (2) TMI 1293 - AT - Income Tax

Coordinate Bench recalls ex-parte order in ITA case, grants fresh hearing without separate notice.

The Coordinate Bench recalled the ex-parte order due to non-prosecution by the assessee in ITA No.574/Chd/2018. The assessee's request for a fresh hearing ... Ex-parte order passed by Tribunal - As submitted that the assessee is interested, keen and desirous to prosecute his appeal under consideration and he undertakes to assist the Tribunal in most appropriate and proper manner - HELD THAT:- We find that the Coordinate Bench has passed an ex-parte order due to non-prosecution on behalf of the assessee and has also given liberty to seek recall of the said order by moving an appropriate prayer. Therefore, taking into consideration the facts and circumstances of the case and in the interest of substantial justice, the order so passed by the Coordinate Bench is hereby recalled and the Registry is directed to fix the matter on 24.05.2022 for fresh hearing on merits. Separate notice is dispensed with as pronounced in the Open Court. In the result, the Miscellaneous Application filed by the assessee is allowed in the light of aforesaid directions. Issues:1. Recall of ex-parte order due to non-prosecution by the assessee.Analysis:The present Miscellaneous Application was filed by the assessee against the ex-parte order passed by the Coordinate Bench in ITA No.574/Chd/2018 dated 06.08.2018. The assessee contended that they did not receive the notice fixing the date of hearing on 06.08.2018, nor a copy of the impugned order, and only became aware of it later. The assessee expressed a strong desire to prosecute the appeal and requested the recall of the ex-parte order for fresh hearing. On the other hand, the Ld. DR relied on the order passed by the Coordinate Bench.After hearing both parties and examining the available material, it was observed that the Coordinate Bench had indeed passed an ex-parte order due to non-prosecution by the assessee. However, the Coordinate Bench had also allowed the possibility of seeking a recall of the order through an appropriate prayer. Considering the facts and circumstances of the case and in the interest of substantial justice, the ex-parte order was recalled. The Registry was directed to schedule the matter for fresh hearing on 24.05.2022. No separate notice was deemed necessary as the decision was announced in the Open Court.In conclusion, the Miscellaneous Application filed by the assessee was allowed based on the directions provided in the judgment. The order for the recall of the ex-parte order and the scheduling of a fresh hearing on the specified date were pronounced on 08.02.2022.