ITAT recalls ex parte order, allows fresh hearing due to genuine cause

The ITAT recalled the ex parte order in ITA No.117/RJT/2015 for the assessment year 2009-10, due to the genuine cause of the representative's non-appearance on 16/07/2018. The appeal was dismissed ex parte on 6.9.2018, but the ITAT, following Rule 24 of the Appellate Tribunal Rules, allowed the assessee's Misc. Application for a fresh hearing. The ITAT found the personal reasons for missing the hearing to be reasonable, setting the new hearing date for 23rd August, 2022.

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Issues involved:
1. Recall of ex parte order passed by ITAT in ITA No.117/RJT/2015 for Asst.Year 2009-10.

Detailed Analysis:
1. The assessee filed a Misc. Application seeking the recall of the ex parte order passed by the ITAT in ITA No.117/RJT/2015 for the assessment year 2009-10. The application stated that the appeal was dismissed ex parte on 6.9.2018, and the assessee's representative missed the hearing on 16/07/2018 due to personal reasons, leading to the dismissal of the appeal. The assessee requested a fresh hearing based on Rule 24 of the ITAT Rules, citing a genuine cause for non-appearance.

2. The counsel for the assessee argued that as per Rule 24 of the Income Tax (Appellate Tribunal) Rules, an ex parte order of the ITAT should be recalled for hearing if sufficient evidence for non-prosecution is provided. The counsel explained that the representative missed the hearing on 16/07/2018 due to personal difficulties and requested the appeal to be recalled for a fresh hearing as per Rule 24 of the Appellate Tribunal Rules.

3. The ITAT examined Rule 24 of the Appellate Tribunal Rules, which allows for the recall of an ex parte order if the appellant can prove sufficient cause for non-appearance. The ITAT noted that the representative had missed the hearing on 16/07/2018 due to personal reasons, despite being present on other occasions for adjournment requests. Considering the reasonable cause presented by the assessee, the ITAT decided to recall the appeal for a fresh hearing in accordance with Rule 24 of the Appellate Tribunal Rules, setting the date for hearing on 23rd August, 2022.

4. The ITAT pronounced the order in the Open Court, allowing the Miscellaneous Application of the assessee and recalling the appeal for a fresh hearing. No separate notice was issued to the parties, and the order was pronounced on 29th July, 2022, at Ahmedabad.

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