Tribunal grants fresh hearing opportunity after recognizing communication gap, emphasizes substantial justice

The Tribunal recalled its order dismissing the appeal for non-prosecution due to a communication gap between the assessee and the advocate, recognizing the assessee's efforts to appoint new representation and the lack of gross negligence. Emphasizing the importance of substantial justice over technicalities, the Tribunal granted a fresh hearing opportunity, scheduling the case for a specific date with the presence of counsel and the Departmental Representative. The Miscellaneous Application seeking the recall of the order was allowed, and the order was pronounced in open court.

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Issues involved: Recall of order due to non-prosecution and failure to appear before the ITAT.

Recall of Order due to Non-Prosecution:
The assessee sought to recall the Tribunal's order dismissing the appeal in limine for nonprosecution, stating that the order was passed ex parte without hearing the assessee. The counsel highlighted the communication gap between the assessee and the advocate, leading to the failure to argue the matter. The counsel argued that the assessee, being an agriculturist unfamiliar with the Income Tax Act, was unaware of the importance of the proceedings and could not appoint an advocate on time. It was contended that the assessee should be given another opportunity to present the case before the Tribunal.

Failure to Appear before the ITAT:
The Tribunal acknowledged the communication gap between the assessee and the advocate, noting that the assessee was in the process of appointing a new advocate to plead the case. It was observed that the assessee had taken adjournments on a few occasions, indicating a lack of gross negligence. Emphasizing that substantial justice should not be denied on technical grounds, the Tribunal agreed that there was a reasonable cause for the assessee's failure to appear. Consequently, the Tribunal recalled the order for fresh hearing, scheduled for a specific date in the presence of the counsel and the Departmental Representative. The Registry was directed to fix the appeal for hearing on the specified date.

Separate Judgment:
The Miscellaneous Application filed by the assessee was allowed, and the order was pronounced in the open court, granting the request for the recall of the order due to non-prosecution.

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