Tribunal recalls ex-parte order for Assessee due to valid reasons, schedules new hearing date. The Tribunal allowed the Assessee's Miscellaneous Application under section 254(2) to recall the ex-parte order due to non-appearance. The Appellant's ...
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Tribunal recalls ex-parte order for Assessee due to valid reasons, schedules new hearing date.
The Tribunal allowed the Assessee's Miscellaneous Application under section 254(2) to recall the ex-parte order due to non-appearance. The Appellant's representative's unforeseen circumstances were considered valid, leading to the order's recall without further notices, scheduling a new hearing date. The Departmental Representative did not object to the recall, and the Tribunal found sufficient reason for the Assessee's non-appearance, granting the application on 22-05-2019.
Issues: Application to recall ex-parte order due to non-appearance before Tribunal.
Analysis: 1. The Assessee filed a Miscellaneous Application under section 254(2) of the Act to recall the impugned ex-parte order dated 30.11.2018 passed by the Tribunal.
2. The Appellant's representative argued that the Tribunal had dismissed the appeal due to non-appearance, citing a decision by the Hon'ble Delhi Tribunal in a similar case. The Appellant sought to rectify the order based on a decision of the Hon'ble Bombay High Court in another case.
3. The Appellant, a senior citizen not well-versed in tax laws, had engaged a Chartered Accountant to represent them. Unfortunately, the appointed counsel passed away before the hearing, leading to non-appearance. Subsequent confusion regarding representation resulted in the appeal being dismissed ex-parte.
4. The Appellant contended that they were genuinely interested in pursuing the appeal and had taken all necessary steps, including engaging a new Chartered Accountant. They believed they had a strong case on merits and requested the order to be recalled for a fresh hearing.
5. The Departmental Representative raised no objection to recalling the matter for fresh adjudication, and the Tribunal, upon considering the circumstances, found sufficient reason for the Assessee's non-appearance on the hearing date.
6. Consequently, the Tribunal allowed the Miscellaneous Application, recalling the order dated 30.11.2018, and scheduled a new hearing date without sending further notices to the parties.
7. The decision was pronounced in Open Court on 22-05-2019, granting the Assessee's application to recall the ex-parte order for non-appearance before the Tribunal.
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