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Tribunal recalls ex parte orders for Assessee, stresses fair hearing, sets new dates without notice. The Tribunal allowed the Assessee's Miscellaneous Applications, recalling the ex parte orders for Assessment Years 2007-08, 2008-09, and 2009-10. The ...
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Tribunal recalls ex parte orders for Assessee, stresses fair hearing, sets new dates without notice.
The Tribunal allowed the Assessee's Miscellaneous Applications, recalling the ex parte orders for Assessment Years 2007-08, 2008-09, and 2009-10. The decision was based on the Assessee's claim of non-receipt of hearing notices, supported by an affidavit, and the absence of evidence from the Revenue to challenge this claim. The Tribunal emphasized the importance of affording hearing opportunities and fairness in proceedings, setting new hearing dates without separate notice issuance.
Issues: Recalling ex parte order due to non-receipt of hearing notice.
Analysis: The Assessee filed Miscellaneous Applications under section 254(2) of the Income Tax Act, 1961, seeking to recall the Tribunal's order dated 26.10.2018 in various appeals for Assessment Years 2007-08, 2008-09, and 2009-10. The Assessee contended that the appeals were decided ex-parte as they did not receive the hearing notice, leading to their non-appearance. The Assessee's representative emphasized that the non-appearance was not intentional and relied on an affidavit by the director to support the claim of non-receipt of notice. The Assessee requested the orders to be recalled in the interest of justice to allow for a hearing opportunity.
The Learned DR did not dispute the Assessee's submissions but objected to recalling the order, citing that the Tribunal had already passed a speaking order. However, the Tribunal found no evidence provided by the Revenue to challenge the Assessee's claim of not receiving the notice. Considering the principle of affording sufficient hearing opportunities and ensuring parties are not condemned unheard, the Tribunal decided to recall the ex parte orders for the mentioned Assessment Years. The Tribunal directed the appeals to be fixed for a new hearing date without the need for separate notice issuance, as the date was announced in the open court.
In conclusion, the Tribunal allowed all the Miscellaneous Applications filed by the Assessee, recalling the ex parte orders and setting new hearing dates for the appeals. The decision was pronounced in open court on 01.04.2022, emphasizing the importance of providing fair hearing opportunities and ensuring parties are not prejudiced due to procedural lapses.
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