2023 (3) TMI 672

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....0 days in re-filing the appeal] 2. These are applications filed on behalf of the appellant/revenue seeking condonation of delay in re-filling the appeals. 3. According to the appellant/revenue, there is delay of 100 days. 4. For the reasons given in the applications, the delay in re-filling the appeals is condoned. 5. The applications are disposed of in the aforesaid terms. ITA 78/2023 ITA 79/2023 6. These appeals are directed against order dated 01.04.2022 passed by the Income Tax Appellate Tribunal [in short, "Tribunal"] concerning MA No. 756 preferred in ITA 6208/Del/2015 and MA No. 755 preferred in ITA 6207/Del/2015. 6.1. ITA 78/2023 concerns Assessment Year (AY) 2009-10, while ITA 79/2023 concerns AY 2008-09. ....

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....o material before it which would suggest that the reasons given by the respondent/assessee for non-appearance, on the date fixed for hearing, were false. 11. Having regard to the aforesaid position, the Tribunal went on to hold that it was a well-settled principle of law that opportunity of hearing should be accorded to the disputants and that no disputant should be condemned unheard. Accordingly, the Tribunal, in the interest of justice, recalled its ex parte order [i.e., order dated 26.10.2018] which had been passed on merits. 12. As noted hereinabove, there was certainly a mistake in recording the appearances in the matter. 12.1. Besides this, even if, for the moment, we were to agree with Mr Kumar that the order could not have ....

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....on merits after hearing the appellant. Provided that where an appeal has been disposed of as provided above and the respondent appears afterwards and satisfies the Tribunal that there was sufficient cause for his non-appearance when the appeal was called on for hearing, the Tribunal shall make an order setting aside the ex parte order and restore the appeal." [Emphasis is ours] 13. As is evident from the discussion above, sufficient cause having been provided, the Tribunal felt impelled to recall its order dated 26.10.2018. It is more than well-established that even if a judicial or a quasi-judicial authority does not refer to the source of its power in support of its action, as long as the power is otherwise available, no fa....