Tribunal Grants Assessee's Application, Recalling Ex Parte Order for Fair Representation.

The Tribunal allowed the Miscellaneous Application of the assessee, recalling the ex parte order due to non-prosecution based on justifiable reasons, including failure to receive hearing notices after changing address and challenges posed by the COVID-19 pandemic. The Tribunal emphasized the importance of fair opportunities for representation and upheld principles of natural justice by re-fixing the appeal for hearing.

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Issues:
Recall of ex parte order due to non-prosecution based on failure to receive hearing notices and change of address, calculation of limitation period for filing the Miscellaneous Application, justifiability of reasons for non-appearance, opposition by the Revenue, decision on recalling the order and re-fixing the appeal for hearing.

Analysis:
The judgment revolves around a Misc. Application filed by the assessee seeking to recall the ex parte order passed by the Tribunal due to non-prosecution of the appeal. The applicant cited reasons for non-appearance, including failure to receive hearing notices after shifting premises and the impact of the COVID-19 pandemic on reaching the Registry to update the address. The applicant argued that the limitation period for filing the application should be calculated from the date of receipt of the order, not the date of the order passed, supported by relevant case laws.

The ld.counsel for the assessee emphasized that the primary reason for non-appearance was the failure to receive notices due to the change of address and the challenges posed by the pandemic. In contrast, the Ld.DR representing the Revenue opposed the application. After considering the arguments from both sides, the Tribunal found the reasons provided by the assessee in the Misc. Application to be justifiable for the non-prosecution of the appeal. Consequently, the Tribunal decided to recall the impugned order and directed the Registry to re-fix the appeal for hearing on a specified date in the interest of justice.

In conclusion, the Tribunal allowed the Misc. Application of the assessee, highlighting the importance of justifiable reasons for non-appearance and the impact of external factors such as address changes and the pandemic on the procedural aspects of the case. The decision to recall the order and re-fix the appeal for hearing demonstrates the Tribunal's commitment to ensuring fair opportunities for representation and upholding the principles of natural justice.

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