TMI Blog2022 (4) TMI 1424X X X X Extracts X X X X X X X X Extracts X X X X ..... aring in the appeal, the world was reeling under pandemic and the physical hearing was not restored to its full extent. Further, we found from the record that the assessee presented an application dt.07/01/2022, seeking adjournment of the matter to any date on or after 01/02/2022 on the ground that the tax consultants were to file the tax audit reports and to attend Registrar of Companies, the com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o file. Having satisfied with the cause for non-appearance of the assessee on the date of hearing, in view of this mandatory provision, we are inclined to accept the request of the assessee to set aside order and restore the appeal to file. - M.A. Nos.29 & 30/HYD/2022 (Arising out of ITA Nos.321 & 322/Hyd/2018) - - - Dated:- 22-4-2022 - SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI K. NAR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the grounds of appeal and also through the counsel; and that but there was no wilful default on the part of the assessee in not appearing on 17/01/2022, but it was under a bona fide belief that an adjournment would be granted on 17/01/2022 due to pandemic conditions. While placing reliance on Rule 24 of the Income Tax Appellate Tribunal Rules, 1963 (Rules), the Ld.AR prayed that an opportunity ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the tax audit reports and to attend Registrar of Companies, the compliance of which was required before 31/01/2022. We further found from the record that this letter missed the attention of the Bench, which resulted in proceeding with the matter ex-parte and pronouncement of the order dt.02/01/2022. Actus curiae neminum gravabit, namely, the act of Court shall not prejudice anybody s case. 4. F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter hearing both the parties as to the next date of hearing, according to their convenience, we direct the Registry to fix the appeals for hearing on 19/05/2022. Parties noted the next date of hearing in open court, hence no fresh notice be issued. Accordingly, ITA Nos.321/Hyd/2018 and 322/Hyd/2018 for the AY.2009-10 are directed to be fixed for hearing on 19/05/2022. 5. In the result, both the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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