Tribunal dismisses applications challenging tax assessment orders for AY 2009-10 & 2010-11

The Tribunal dismissed the miscellaneous applications filed by the assessee for AY 2009-10 and 2010-11 under section 254(2) of the I.T. Act, 1961. Despite alleging non-service of notice leading to an ex-parte decision, the Tribunal found no mistake apparent on the record to recall the order. The legal challenge against the validity of reopening the assessment under section 147 of the I.T. Act, 1961 was also addressed, with the Tribunal emphasizing the need for a reasonable cause for non-attendance to recall an ex-parte decision. Ultimately, the Tribunal found no merit in rectifying the orders and dismissed the applications.

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Issues:
1. Application filed against the Tribunal's order for AY 2009-10 and 2010-11.
2. Allegation of non-service of notice leading to an ex-parte decision by the Tribunal.
3. Failure to establish a mistake apparent on the record for recalling the order.
4. Legal challenge against the validity of reopening of assessment u/s 147 of the I.T. Act, 1961.

Detailed Analysis:
1. The assessee filed two miscellaneous applications under section 254(2) of the I.T. Act, 1961 against the Tribunal's order dated 28/06/2019 for AY 2009-10 and 2010-11.
2. The applicant claimed that the notice for the date of hearing on 25/6/19 was not served, resulting in an ex-parte decision by the Tribunal, and sought a recall of the order.
3. The Tribunal found that the issues raised in the appeal were decided on merits, including the legal challenge against the validity of reopening the assessment under section 147 of the I.T. Act, 1961. Despite the ex-parte order, the Tribunal concluded that the assessee failed to establish a mistake apparent on the record for recalling the order.
4. The Tribunal emphasized that for an ex-parte decision to be recalled, a reasonable cause for non-attendance must be demonstrated. In this case, the assessee did not provide sufficient grounds to warrant the recall of the order.
5. Consequently, the Tribunal dismissed the miscellaneous applications filed by the assessee for both assessment years, as there was no merit found to rectify the orders under section 254(2) of the I.T. Act, 1961.

This detailed analysis outlines the issues raised by the assessee, the Tribunal's assessment of the situation, and the ultimate decision regarding the dismissal of the miscellaneous applications.

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