Tribunal grants appeal recall after assessee's reasonable cause for non-appearance. The Tribunal allowed the Miscellaneous Application filed by the assessee, citing a reasonable cause for non-appearance, and directed the appeal to be ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tribunal grants appeal recall after assessee's reasonable cause for non-appearance.
The Tribunal allowed the Miscellaneous Application filed by the assessee, citing a reasonable cause for non-appearance, and directed the appeal to be heard on 05.09.2023 without the need for a separate notice. The decision was made due to a mistake in noting the hearing date by the appellant's counsel, preventing the appellant from appearing on the scheduled date. The Senior DR did not object to recalling the matter, leading to the Tribunal's decision to grant the recall of the order dated 27.02.2023.
Issues involved: The judgment involves a Miscellaneous Application filed by the assessee seeking recall of the order passed by the Tribunal in ITA No.750/PUN/2022 for the assessment year 2013-14.
Recall of Tribunal Order: The assessee filed a Miscellaneous Application seeking recall of the Tribunal's order due to a mistake made by the appellant's counsel in noting the date of the next hearing. The Tribunal, after considering the circumstances, allowed the recall of the order dated 27.02.2023 and directed the appeal to be posted for hearing on 05.09.2023 without the need for a separate notice.
Reasonable Cause for Non-Appearance: The Tribunal found that the appellant was prevented by sufficient and reasonable cause from appearing before the Tribunal on the scheduled date due to the mistaken date noted by the counsel. The Senior DR did not object to recalling the matter, leading to the Tribunal's decision to allow the Miscellaneous Application.
Decision and Order: The Tribunal allowed the Miscellaneous Application filed by the assessee, citing the reasonable cause for non-appearance, and directed the Registry to post the appeal for hearing on 05.09.2023. The order was pronounced on 04th September 2023.
Judges' Details: The judgment was delivered by Shri Inturi Rama Rao, Accountant Member, and Shri S. S. Viswanethra Ravi, Judicial Member. Shri B. C. Malakar represented the Assessee, while Shri M. G. Jasnani represented the Revenue.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
