Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 294 - AT - Income TaxRecall of ex-parte oredr - Held that:- The Tribunal is empowered to set aside its order and restore the appeal only if the assessee satisfies the Tribunal that there was sufficient cause for non-appearance when the appeal was called on for hearing - The only reason given by the assessee for non-appearance on hearing date was demise of the senior counsel appointed by it - The juniors of the advocate did not give advice to the assessee with regard to the appeals pending before the Tribunal - From the order sheet of the record – It can be observed that the Counsel of the assessee had filed adjournment petition on 03.12.2008, i.e, before his death and the appeals were then adjourned to 11.3.2009 - The assessee also holds equal responsibility to pursue the appeals - The assessee has simply shirked away from its responsibility by stating that the junior lawyer did not give advice to the assessee which cannot be accepted - All other explanations given by the assessee relate to the events that happened subsequent to the receipt of the order, which cannot be considered as a reasonable cause for non-appearance in terms of the proviso to Rule 24 and Rule 25 of the Tribunal - The assessee has failed to show that there was a reasonable cause for non-appearance on the date of hearing of the appeal as prescribed in the proviso to Rule 24 and Rule 25 of the Appellate Tribunal Rules, 1963 – Decided against assessee.
|