2025 (10) TMI 1375

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....t : Ms. Kavita Kaushik, Ld. DR ORDER Per Raj Kumar Chauhan, Judicial Member: The Present Miscellaneous Application has been filed by the appellant/assessee for restoring the ex-parte appeal bearing ITA No. 3003/Mum/2023 dated 13.01.2025 and providing opportunity of hearing to the assessee. 2. We have heard Ld. AR and Ld. DR and examined the record. At the outset, Ld AR appearing on beh....

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....r setting aside the ex-parte order and restoring the appeal. On similar situation, the Ld. AR placed reliance on the following case laws:- i) Honda Siel Power Products Ltd. vs. CIT (2007) 165 taxman 307 (SC) ii) CIT vs. Hitech Flexotext (P.) Ltd. 167 taxman 237 (Del HC) iii) K. Sreedharan & Co. vs. ACIT (1996) 222 ITR 751 (Kerala HC) Therefore, Ld. AR prayed that the ....

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....s claim. In such circumstances, we, do not find any error or infirmity in the impugned order passed by learned CIT(A). The issue raised by the appellant assessee through ground no. 3 stands decided against the appellant assessee and in favour of the respondent revenue." 5. From the above observation, it is clear that the assessee did not appear before the Tribunal at the time of hearing, theref....

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....re of the considered opinion that the case of the assessee is covered by provision of Rule 24 of Income Tax Appellate Tribunal Rules 1963 as under:- "Where, on the day fixed for hearing or on any other date to which the hearing may be adjourned, the appellant does not appear in person or through an authorised representative when the appeal is called on for hearing, the Tribunal may dispos....