2022 (9) TMI 1439 - AT - Income Tax

ITAT Delhi allows Miscellaneous Application, restores appeal for hearing on merits. Decision based on reasonable cause for non-representation.

The ITAT Delhi allowed the Miscellaneous Application, recalling the order dated 19/04/2017 and restoring the appeal for a hearing on merits. The decision ... Appeal dismissed ex-parte - Miscellaneous Application recalling order [2017 (7) TMI 1447 - ITAT DELHI] of ITAT and for restoration of the assessee’s appeal - assessee’s appeal was dismissed ex-parte, qua the appellant - HELD THAT:- At the time of hearing, assessee relied on the MA and the aforesaid affidavit. Revenue left it to the discretion of the Bench to decide whether the aforesaid order of ITAT is to be recalled; and whether the assessee’s appeal is to be restored for hearing on merits. On perusal of the MA and the accompanying affidavits, which have been discussed in foregoing paragraphs (B), (B.1) and (B.1.1) of this order, we are satisfied within the meaning of Rule 24 of Income Tax (Appellate Tribunal) Rules, 1963, that this is a fit case for setting aside aforesaid order of ITAT, and for restoration of the assessee’s appeal. Accordingly, we set aside the aforesaid ordeof ITAT and restore the assessee’s appeal vide for hearing on merits. Issues:- Recall of order dated 19/04/2017 passed by ITAT in assessee's appeal- Restoration of the assessee's appealRecall of Order:The Miscellaneous Application (MA) was filed by the assessee seeking the recall of the order dated 19/04/2017 passed by the Income Tax Appellate Tribunal (ITAT) in the assessee's appeal. The applicant claimed that they did not receive the notice of fixing the case on 19/04/2017, which resulted in non-representation during the hearing. The appellant submitted an affidavit stating the non-receipt of the hearing notice and requested the recall of the ex-parte order based on Rule 24 of the Income Tax Appellate Tribunal Rules.Restoration of Appeal:Upon reviewing the records and the MA along with the supporting affidavit, the bench found that the appellant had a reasonable cause for non-representation during the hearing. The bench, in accordance with Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963, decided that it was a fit case for setting aside the order dated 19/04/2017 of ITAT and restoring the assessee's appeal for a hearing on merits. Consequently, the bench allowed the Miscellaneous Application filed by the assessee, setting aside the previous order and restoring the appeal for further proceedings.Conclusion:The ITAT Delhi, comprising Challa Nagendra Prasad, Judicial Member, and Shri Anadee Nath Misshra, Accountant Member, allowed the Miscellaneous Application filed by the assessee, recalling the order dated 19/04/2017 and restoring the appeal for a hearing on merits. The decision was based on the appellant's reasonable cause for non-representation during the initial hearing, as supported by the affidavit submitted. The bench's decision was pronounced orally on 16th September 2022, with the date of the next hearing fixed on 12/12/2022.