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2022 (4) TMI 1424 - AT - Income TaxEx-party order - Non-appearance of the assessee on the date of hearing either in person or through the counsel - proof of wilful default on the part of the assessee in not appearing - HELD THAT:- It is an undeniable fact that as on the date of the final hearing 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 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. We are satisfied that there was sufficient cause for the non-appearance of the assessee on the date of hearing either in person or through the counsel because of the pandemic as well as the requirement of the counsel to comply with the requirements of filing of returns under the Companies Act. Rule 24 of ITAT says that when once the Tribunal satisfied with the reason for non-appearance of the appellant, the order shall be set aside and the appeal has to be restored to 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.
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