Tribunal grants recall of ex-parte order citing counsel's non-appearance. Appeals considered separately, all applications allowed.

The Tribunal allowed the assessee's Miscellaneous Applications for the recall of the ex-parte order due to counsel's non-appearance. The recall was granted under Rule 24 of the Appellate Tribunal Rules, 1963, citing sufficient cause for non-appearance. Subsequently, the appeals concerning income estimation were considered separately, with all miscellaneous applications being allowed. The decision was pronounced in open court on 14.7.2023.

---

---

Issues involved:
The judgment deals with the recall of a common ex-parte order dated 31.10.2022 passed in the hands of the assessee for A.Y. 2012-13 to 2017-18, and subsequent consideration of the appeals related to the estimation of the income of the assessee.

Recall of Ex-Parte Order:
The assessee filed Miscellaneous Applications seeking recall of the ex-parte order due to the non-appearance of the counsel on the date of hearing. The counsel's inadvertent error in not noting the date of hearing in his appointment diary was explained, supported by an affidavit. The learned AR argued that there was sufficient cause for the assessee's non-appearance, which was accepted by the Tribunal. The order was recalled under Rule 24 of the Appellate Tribunal Rules, 1963.

Consideration of Appeals:
The issue contested in the appeals pertained to the estimation of the income of the assessee. The Learned AR requested that the appeals be taken up for hearing, which was also agreed upon by the Learned DR. Consequently, the appeals were considered separately in a subsequent order.

Outcome:
All the miscellaneous applications of the assessee were allowed, and the decision was pronounced in the open court on 14.7.2023.

---