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2019 (9) TMI 195 - HC - Income TaxRejection of application u/s 254(2) by the ITAT to re-call the order - order was passed ex-parte - non appearance of assessee - HELD THAT:- Tribunal proceeded on the basis that there was no appearance for the assessee and allowed the appeal filed by the Revenue. To recall the order passed by the Tribunal dated 22.2.2006, the assessee filed a miscellaneous petition on 03.7.2008 and it was rejected by the Tribunal by the impugned order on the ground that the assessee was not able to point out any mistake in the said order. No litigant would stand benefited by not appearing before a court or tribunal or belatedly appearing before a court or tribunal. Therefore, the Courts have held that the bona fides of the parties should be examined before a tough decision is taken. The assessee's appeal was partly allowed by the CIT(A). The Tribunal, while recording that none appeared for the assessee, had not referred to the petition for adjournment filed by the assessee's counsel and proceeded to allow the Revenue's appeal by placing reliance on the decision of the Hon'ble Supreme Court in the case of IPCA Laboratories Vs. DCIT [2004 (3) TMI 9 - SUPREME COURT]. Ex parte order set aside - matter remitted before tribunal for a fresh consideration.
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