2018 (1) TMI 1326 - AT - Income Tax

Restoration of appeal - non-appearance of the appellant - ex-party order - Held that - After considering all these facts and circumstances and in the interest of justice I recall order dated 07/11/2017 passed by this Bench in ITA No. 726/JP/2017. Accordingly the present M.A. filed by the assessee is allowed. The registry is directed to fix the case as per regular hearing. - decided in favor of assessee

Summary

Issues:
1. Non-appearance of the assessee during the appeal hearing.
2. Misc. application filed against the order of the ITAT, Jaipur Bench.
3. Reasons for non-appearance explained by the assessee.
4. Legal precedents cited to support the appeal recall.
5. Decision to recall the order and allow the Misc. application.

Analysis:
1. The primary issue in this case revolves around the non-appearance of the assessee during the appeal hearing, leading to the dismissal of the appeal by the ITAT, Jaipur Bench. The assessee filed a Misc. application against this order, citing reasons for the absence and requesting a recall of the decision.

2. The Misc. application detailed the circumstances surrounding the non-appearance, attributing it to an oversight in the acknowledgment process and lack of familiarity with the proceedings by the office staff. The application emphasized the intention of the assessee to pursue the matter and requested a reconsideration of the appeal.

3. Legal arguments were presented by the assessee, referencing decisions such as CIT v. Multiplan Ltd. and S. Chenniappa Mudaliar to challenge the basis on which the appeal was dismissed. The application highlighted inconsistencies in the application of rules and previous judgments, seeking a fair evaluation of the case.

4. The application also drew attention to the decision of the Hon'ble Rajasthan High Court in a similar matter, where the Tribunal's dismissal of an appeal was deemed unjustified. By citing this precedent, the assessee aimed to strengthen the argument for the recall of the order and a review of the case on its merits.

5. After considering the submissions and circumstances presented by the assessee, the ITAT, Jaipur Bench, under the leadership of Shri Bhagchand, Accountant Member, decided to recall the order dated 07/11/2017. The decision to allow the Misc. application was made in the interest of justice, acknowledging the inadvertent errors that led to the non-appearance of the assessee.

In conclusion, the judgment reflects a fair and just approach by the ITAT, Jaipur Bench in reconsidering the dismissal of the appeal due to non-appearance, highlighting the importance of procedural fairness and the right to be heard in legal proceedings.