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TMI Blog2023 (2) TMI 595X X X X Extracts X X X X X X X X Extracts X X X X ..... 2022 passed in M.A. No. 13/Ind/2021 by the Income Tax Appellate Tribunal(for short ITAT hereinafter), Bench at Indore wherein miscelleneous application was filed for condoning the delay in filing the appeal before the ITAT. The miscellaneous appeal was dismissed on the ground that the learned counsel for petitioner could not attend the proceedings and there was no one to press the application. In fact, the miscellaneous application was filed by the appellant seeking rectification and recalling of the order dated 13.07.2015 passed by the ITAT wherein the issue raised in the appeal bearing No. 206/IND/2013 for the assessment year 2007-08 was dismissed for want of prosecution. 2 . While deciding the miscellaneous appeal, the ITAT dismissed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Mudaliar (1969) 74 ITR 41 (SC) has held that "the mandate of Section 254(1) of the Act of 1961 is to dispose of an appeal on merits, even in the absence of the assessee." (ii) The ITAT also did not consider that the Covid-19 period was not to be counted for the purpose of limitation. (iii) Due to death of the lawyer after long illness, unavailability of documents, sensitiveness of the IT papers, miscommunication from the department etc. prevented the appellant to appear which can be termed as 'sufficient cause' to restore the appeal and hear the same on merits. 6. The facts of the case further reveal that in respect of the appellant's appeal, an ex-parte order was passed on 13.07.2015 and miscellaneous application was pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... make such amendment if the mistake is brought to its notice by the assessee or the Assessing Officer: Provided that an amendment which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the assessee, shall not be made under this sub-section unless the Appellate Tribunal has given notice to the assessee of its intention to do so and has allowed the assessee a reasonable opportunity of being heard [Provided further that any application filed b y the assessee in this sub-section on or after the 1stday of October, 1998, shall be accompanied by a fee of fifty rupees.] 8. Keeping in view the aforesaid judgment passed in the case of CIT Vs. S. Cheniappa Mudaliar (supra), certainly the right ..... X X X X Extracts X X X X X X X X Extracts X X X X
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