2014 (1) TMI 1937 - AT - Income Tax

Order passed ex parte for non-appearance -assessee submitted before us that on the earlier occasion adjournment was sought by the assessee since one of the Ho ble Members of the Tribunal was conducting two Benches and therefore it was opined that sufficient time for argument would not be available for arguing the case of the assessee and further considering the fact that the arguing counsel had to travel from Delhi and he would have to give up arguing some urgent matters fixed before the Hon ble Supreme Court High Court and stay granted matters before the Delhi Benches of the Tribunal HELD THAT - Though we find that there was no reasonable cause for not being present at the time of hearing on the earlier occasion yet in the in the interest of justice we hereby recall the appeal and post the case for fresh hearing on 02/04/2014. Since both the parties are intimated in the open court notice need not be served. In the result the Miscellaneous Petition filed by the assessee is allowed.

Summary

Issues: Recall of Tribunal order due to non-appearance of assessee.

In this case, the assessee filed a Miscellaneous Petition seeking the recall of an order passed ex parte by the Tribunal due to non-appearance in the appeal. The counsel for the assessee argued that an adjournment was sought previously due to a scheduling conflict with one of the Tribunal Members handling multiple Benches, which would have limited the time available for arguments. The counsel also highlighted the travel constraints faced by the arguing counsel. Despite finding no reasonable cause for the initial non-appearance, the Tribunal, in the interest of justice, decided to recall the appeal and scheduled a fresh hearing. The decision was made without the need for formal notice as both parties were informed during the open court session. The Miscellaneous Petition filed by the assessee was ultimately allowed, and the case was set for a new hearing date.

This judgment showcases the Tribunal's consideration of the circumstances leading to the non-appearance of the assessee and the subsequent decision to recall the appeal in the interest of justice. The Tribunal balanced the need for adherence to procedural requirements with the fundamental principle of providing a fair opportunity for the parties to present their case. The decision to recall the appeal reflects a commitment to ensuring a just and equitable resolution of the matter, despite the initial absence of the assessee during the proceedings. The judgment emphasizes the importance of upholding the principles of natural justice and fairness in the adjudication of disputes before the Tribunal, even when faced with challenges such as scheduling conflicts and logistical constraints faced by the parties or their representatives.