Tribunal recalls order, grants adjournment due to medical emergency. Case set for hearing.

The Tribunal ruled in favor of the Assessee, recalling the ex parte order dated 21.10.2022 due to the genuine medical emergency and late filing of an adjournment letter. The case is scheduled for a hearing on 20.06.2023, with both parties notified. The appeal will proceed on its merits without additional adjournments. The Assessee's Miscellaneous Application was granted, and the decision was announced in open court on 12-05-2023.

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Issues involved:
The judgment involves the recall of an ex parte order passed by the Tribunal due to the non-appearance of the assessee for a hearing, based on a medical emergency and late filing of an adjournment letter.

Recall of Ex Parte Order:
The Assessee filed a Miscellaneous Application to recall the ex parte order dated 21.10.2022 passed by the Tribunal. The Assessee apologized for not appearing for the hearing on 02.08.2022 due to the Authorized Representative being on medical treatment. The Assessee requested to recall the ex parte order and have an opportunity to argue the case on merits. The Counsel submitted a Paper Book, Adjournment Letter, and relevant tickets as evidence to support the recall of the order.

Contentions of the Parties:
The Senior D.R. for the Revenue objected to the recall, citing previous non-appearances by the Assessee in the case hearings. The Assessee's Counsel presented medical grounds as a genuine and reasonable cause for non-appearance on the scheduled date.

Legal Consideration:
The Tribunal considered Rule 24 of the Income Tax Appellate Tribunal Rules, which allows for the setting aside of an ex parte order if the appellant proves sufficient cause for non-appearance. The Tribunal acknowledged the medical emergency and late filing of the adjournment letter as valid reasons for the Assessee's non-appearance.

Decision and Order:
The Tribunal ruled in favor of the Assessee, recalling the ex parte order dated 21.10.2022. The case is to be fixed for hearing on 20.06.2023, with notices to be served to both sides. The appeal is to be argued on merits without further adjournment. The Miscellaneous Application filed by the Assessee was allowed, and the order was pronounced in the open court on 12-05-2023.

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