Legal heirs' applications dismissed, ITAT's ex-parte order upheld. Notices served, no reasonable cause for non-appearance.

The Tribunal dismissed the miscellaneous applications filed by the assessee's legal heirs, upholding the validity of the ex-parte order passed by the ITAT. The Tribunal found that notices were duly served, the assessee had opportunities to attend but chose not to, and there was no reasonable cause for non-appearance. Therefore, the Tribunal concluded that the ex-parte order was justified, and all miscellaneous petitions for the respective assessment years were dismissed.

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Issues Involved:

1. Non-receipt of hearing notices by the assessee.
2. Validity of the ex-parte order passed by the ITAT.
3. Request for recall of the ITAT order based on alleged procedural lapses and principles of natural justice.

Issue-wise Detailed Analysis:

1. Non-receipt of hearing notices by the assessee:

The assessee contended that neither he nor anyone authorized by him received any notice for the ITAT hearing. The Tribunal's order detailed that multiple notices were sent through registered AD to the address provided by the assessee, and acknowledgements were on record. Particularly, notices dated 20.07.2011 and 12.09.2011 were acknowledged, with one signed by the assessee's wife, Smt. Nirmala Bai. The Tribunal found no evidence of incorrect or incomplete address and noted that none of the notices were returned unserved. Therefore, the Tribunal concluded that the notices were duly served.

2. Validity of the ex-parte order passed by the ITAT:

The Tribunal emphasized that the ex-parte order was passed after multiple notices were duly served and the assessee failed to appear. The Tribunal highlighted that it cannot indefinitely wait for the assessee to appear, especially given the high volume of pending cases. The Tribunal also noted that the order was passed on merit after considering the arguments and records presented by the Revenue. The Tribunal referenced the principle that the right to be heard is not absolute and must be exercised responsibly by attending scheduled proceedings.

3. Request for recall of the ITAT order based on alleged procedural lapses and principles of natural justice:

The assessee's legal heirs requested the recall of the ITAT order, alleging that the order was passed without giving the assessee a fair opportunity to be heard, thus violating the principles of natural justice. They cited several case laws supporting the recall of ex-parte orders due to improper service of notices. However, the Tribunal found that the notices were properly served and that the assessee's wife failed to inform him due to her old age and health issues. The Tribunal also noted the lack of corroborative evidence supporting the claim that the assessee was residing elsewhere. The Tribunal concluded that the assessee had ample opportunity to attend the hearings but chose not to, and thus the ex-parte order was justified.

Conclusion:

The Tribunal dismissed the miscellaneous applications filed by the assessee's legal heirs, concluding that there was no basis for recalling the ex-parte order passed on merit. The Tribunal emphasized that the notices were duly served, and the assessee failed to appear despite multiple opportunities. The Tribunal also noted the significant delay in filing the miscellaneous applications and found no reasonable cause for the non-appearance of the assessee.

Order:

All the miscellaneous petitions for the respective assessment years were dismissed. The order was pronounced in the open court on 18/01/2018.

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