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of <h1>Tribunal restores appeal after assessee misses hearing date, emphasizes justice & sets new hearing.</h1> <h3>Andhra Pradesh State Seed Certification Authority Versus Dy. Commissioner of Income Tax (Exemptions), Vijayawada.</h3> The Tribunal recalled the order passed in ITA No. 215/Viz/2020 for the AY 2016-17, allowing the assessee's Miscellaneous Application due to missing the ... Miscellaneous Application against exparte order by ITAT - non-appearance before the ITAT on the date of hearing of the appeal - HELD THAT:- On perusal of the reasons explained by the assessee for non-appearance of the Ld. AR of the assessee / the assessee itself on the date of hearing of the appeal, we are of the considered view that if the assessee is interested to pursue its appeal and present its case on merits, the onus is on the assessee to keep track of the dates of hearing. Considering the prayer of the Ld. AR as well as strictly following the principles of natural justice in order to provide one more opportunity to the assessee, we hereby recall the order of the Tribunal and post the appeal for hearing on 23/11/2022. Issues involved:1. Recall of the order passed by the Tribunal in ITA No. 215/Viz/2020 for the AY 2016-17.Analysis:The Miscellaneous Application was filed by the assessee seeking a recall of the order passed by the Tribunal in ITA No. 215/Viz/2020 for the AY 2016-17. The Authorized Representative highlighted that the assessee missed the hearing date due to lack of notice and requested the appeal to be restored for the interest of justice. The Departmental Representative, however, relied on the Tribunal's order. After hearing both parties and reviewing the reasons for non-appearance provided by the assessee, the Tribunal decided to recall the order dated 19/04/2022 and scheduled the appeal for a new hearing on 23/11/2022. The Tribunal emphasized the importance of the assessee keeping track of hearing dates but granted another opportunity for the appeal to be pursued on merits. The decision was made to ensure the principles of natural justice were followed and to prevent any injustice to the assessee. The assessee's Miscellaneous Application was allowed, and the order was pronounced in open court on 13th October 2022.
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