2019 (9) TMI 195

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppellant : Mr.A.S.Sriraman For the Respondent : Mrs.S.Premalatha for Mr.M.Swaminathan ORDER T. S. SIVAGNANAM, J. We have elaborately heard Mr.A.S.Sriraman, learned counsel for the appellant - assessee and Mrs.S.Premalatha, learned Junior Standing Counsel appearing on behalf of Mr.M.Swaminathan, learned Senior Standing Counsel appearing for the respondent - Revenue. 2. This appeal, f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the recall of the ex parte order overlooking the provisions of Rule 25 of the Appellate Tribunal Rules, 1963 as well as overlooking the reasons given for adjournment of hearing of the appeal filed before them ?" 4. The assessee is before us challenging the order passed in a miscellaneous petition filed by the assessee to recall the order passed by the Tribunal dated 22.2.2006. The appeal wa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lso filed an appeal and a request was made to the Tribunal to take up both the appeals. The assessee further pleaded that the inconvenience caused to the Tribunal might be regretted. 6. The Tribunal proceeded on the basis that there was no appearance for the assessee and allowed the appeal filed by the Revenue. To recall the order passed by the Tribunal dated 22.2.2006, the assessee filed a mis....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of IPCA Laboratories Vs. DCIT [reported in 266 ITR 521]. 8. The assessee's case is that the said decision will have no application to the facts of the assessee's case. 9. In any event, in our considered view, 17.2.2006 being the first date of hearing, the Tribunal could have accommodated the request made on behalf of the assessee. 10. It is brought to our notice that the issue bef....