Assessee's application to recall order dismissed for lack of evidence & unsupported claims

The Tribunal dismissed the assessee's Misc. application to recall the ex parte order due to non-appearance, as the explanation lacked evidence and recalling the order without verifying crucial facts through proper inquiry would be futile. The Tribunal found no merit in granting a hearing opportunity as the AR's reliance on the CA was unsupported by evidence of authorization, and the Tribunal had remanded the matter for further inquiry to ascertain the genuineness of the transaction. Therefore, the application was dismissed, upholding the original ex parte order.

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Issues:
Recalling of ex parte order due to non-appearance of assessee despite notice.

Analysis:
The assessee filed a Misc. application seeking to recall the ex parte order passed by the Tribunal in ITA No. 1340/JP/2018 due to non-appearance, explaining it as inadvertent. The AR argued that the order should be recalled based on decisions of the Hon'ble Delhi High Court and Punjab & Haryana High Court, allowing recall if a valid reason for non-appearance is provided. The AR contended that the order should be recalled to grant the assessee a hearing opportunity.

The DR opposed the application, stating that the Tribunal's detailed order on merits cannot be reviewed under Section 254(2) of the Income Tax Act. The DR argued that the Tribunal had remanded the matter to the AO for proper inquiry, indicating a fair process, and objected to reviewing its own order, as it is impermissible under the Act.

The Tribunal noted that the appeal was taken up ex parte due to the assessee's consistent non-appearance despite notices. The Tribunal found that the AR's explanation of relying on the CA was not supported by evidence of authorization. The Tribunal had remanded the matter to the AO for further inquiry to verify the genuineness of the transaction, as substantial doubts existed regarding the property transfer. As the Tribunal had not made any findings on the merits of the issue, recalling the order for a hearing would not serve any purpose, as crucial facts requiring verification were not presented. Therefore, the Tribunal dismissed the assessee's Misc. application, finding no merit in recalling the ex parte order.

In conclusion, the Tribunal dismissed the assessee's Misc. application seeking to recall the ex parte order due to non-appearance, as the explanation provided was not supported by evidence, and recalling the order would not serve any purpose without crucial facts being verified through proper inquiry at the AO level.

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