Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2020 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (7) TMI 12 - AT - Income TaxSeeking recalling of an order - Reasonable cause for the assessee to seek adjournment - violation of the principle of Natural Justice - Tribunal was of the opinion that since no Vakalatnama had been filed in the name of Shri Somnath Ghosh (Advocate appeared and sought for adjournment) the adjournment application was rejected and the Bench proceeded to dispose of the appeals after hearing the Ld. DR - HELD THAT:- We note from a perusal of the Misc. Application which has been verified by Shri Varun More, Director of the assessee company that though the assessee had infact authorized Shri Somnath Ghosh to appear on behalf of the assessee. However, since the copy of the appeal could be given only a day before the case was listed for hearing, the Advocate could not be briefed by the Director of the assessee company because he was recovering from viral fever and also was infected with Pharyngitis. Prescription of the doctor has also been enclosed along with the adjournment application. So, according to us, there was reasonable cause for the assessee to seek adjournment. However, in the impugned order the Tribunal taking note that no Vakalatnama in the name of Shri Somnath Ghosh was filed before it, the Tribunal took a view that Shri Somnath Ghosh, Advocate is not the AR of the assessee and, therefore, it proceeded ex parte qua the assessee. Assessee company had authenticated that Shri Somnath Ghosh, Advocate is their AR and, therefore, we are of the opinion that due to confusion created because of non-filing of Vakalatnama had led to the impugned order being passed by the Tribunal. There has been a violation of the principle of Natural Justice and, according to us, since assessee had not been effectively heard/not-heard before the disposal of the appeal, we recall the impugned order of the Tribunal and the Registry is directed to fix all the aforementioned appeals that are restored in due course. Misc. applications of assessee are allowed.
|