2023 (8) TMI 1220 - AT - Income Tax

Tribunal recalls order, citing insufficient notice; appellant succeeds in setting aside ex parte decision

Classic Citi Investment Pvt. Ltd Versus Pr. CIT-1, Pune

The Tribunal recalled an ex parte order due to the appellant's nonappearance, citing insufficient notice. The appellant successfully argued that notices ... Ex-parte order - Miscellaneous application seeking to recall the order [2020 (9) TMI 1297 - ITAT PUNE] passed by the Tribunal - AR submitted that the assessee could not attend the proceedings before the Tribunal because notices of hearing were sent by the Tribunal on the old address, despite the assessee furnishing its new address in the revised Form No. 36, and hence were not served on the assessee - HELD THAT:- Rule 24 of the Income-tax Appellate Tribunal, Rules, 1963 provides that where the appeal has been disposed of ex parte for the default of the appellant and later on the assessee satisfies the Tribunal that there was sufficient cause for his non-appearance, the Tribunal shall make an order setting aside the ex parte order and restoring the appeal. The assessee has filed the extant miscellaneous application giving reasons as to why the assessee could not participate in the proceedings before the Tribunal on the scheduled date. We are satisfied that the assessee was prevented from attending the hearing by a reasonable cause. As such, the impugned order is recalled. Registry is directed to fix the appeal for hearing on 14-08-2023, as announced in the open court on conclusion of the hearing. AR has waived the right to service of notice for such date. Miscellaneous application is allowed. Miscellaneous application sought recall of the ex parte order dated 11-09-2020 in ITA No.1317/PUN/2017 (A.Y. 2012-13) on grounds that hearing notices were sent to the assessee's old address despite a revised Form No.36, and the assessee received the Tribunal order only on 02-09-2022. Citing Rule 24, Income-tax Appellate Tribunal Rules, 1963, which provides that where an appeal is disposed of ex parte and the appellant later satisfies the Tribunal that there was 'sufficient cause for his nonappearance,' the Tribunal shall make an order 'setting aside the ex parte order and restoring the appeal,' the Tribunal found the reasons satisfactory and that the assessee was prevented from attending by a reasonable cause. The impugned order was recalled; the Registry was directed to fix the appeal for hearing on 14-08-2023 (the authorized representative waived service of notice for that date). Miscellaneous application allowed. Order pronounced on 10-07-2023.