Tribunal restores appeals due to reasonable cause for assessee's absence

The Tribunal recalled the ex parte decision and restored the appeals after considering the reasons provided by the assessee for failing to appear at the last hearing, including family disputes and relocation issues. Despite a difference of opinion between the Accountant and Judicial Members, a Third Member agreed that there was a reasonable cause for the absence. Consequently, the order was recalled, and the case was set for a new hearing, granting the Miscellaneous Applications of the assessee.

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Issues:
1. Failure to appear at the last date of hearing leading to ex parte decision.
2. Request for recalling the appeals due to reasonable cause.
3. Difference of opinion between the Accountant Member and the Judicial Member.

Issue 1: Failure to Appear at the Last Date of Hearing
The appeals were decided ex parte as the assessee failed to appear on the last date of hearing. The assessee later filed a Misc. application stating that they were unable to attend the hearing due to various reasons, including ongoing family disputes and the process of shifting to a different location. The Tribunal, after considering the written submissions and an Affidavit of the Director of the Company, decided to recall the orders and restore the appeals. However, there was a difference of opinion between the Accountant Member and the Judicial Member regarding the decision.

Issue 2: Request for Recalling the Appeals Due to Reasonable Cause
The assessee contended that they were prevented by reasonable cause from attending the hearing and requested the appeals to be recalled. The Tribunal considered the reasons provided by the assessee, including the need for more time for preparation and family disputes, but the Judicial Member disagreed with the findings and conclusions drawn by the Accountant Member. The matter was then referred to a Third Member for opinion.

Issue 3: Difference of Opinion Between Members
The Third Member, after hearing the rival submissions and reviewing the material, agreed with the Accountant Member's conclusion that there existed a reasonable cause for not attending the hearing. The Third Member concurred with the view of the Accountant Member, and the order of the Tribunal was recalled, directing the case to be fixed for hearing. As a result, the Miscellaneous Applications of the assessee were allowed.

This detailed analysis of the judgment highlights the issues of failure to appear at the last date of hearing, the request for recalling the appeals due to reasonable cause, and the difference of opinion between the members, ultimately leading to the decision to recall the order and allow the Miscellaneous Applications of the assessee.

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