Mukesh Mishra (L/H Of Late Smt. Surja ... vs Assessee
- CitationITA No.627/LKW/2014]
Ratio decidendi
The rule this decision rests on
The Tribunal may recall an ex parte appellate order passed on non-appearance of the assessee where the assessee shows a valid reason for the non-appearance on the date fixed, and the recall is made in the interest of justice; the fact that the Tribunal has decided the appeal on merit does not, by itself, bar such recall.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
Shri. Mukesh Mishra v. Income Tax Officer 3(4) L/H of Late Smt. Surja Mishra Kanpur 2A/184, Azad Nagar Kanpur PAN:AANPM6501B (Applicant) (Respondent)
Applicant by: Shri. S. Gupta, FCA Respondent by: Shri. Arvind Mishra, D.R. Date of hearing: 27 02 2015 Date of pronouncement: 27 02 2015
ORDER
PER SUNIL KUMAR YADAV:
This Miscellaneous Application is preferred on behalf of the assessee against the order of the Tribunal dated 24.9.2014 in ITA No.627/LKW/2014, with the submission that the Tribunal has dismissed the appeal of the assessee ex-parte on account of non-appearance on behalf of the assessee. It was further contended that the husband of late Smt. Surja Mishra, Shri. Ram Narain Mishra was hospitalized and was seriously ill in the month of September, 2014. He was admitted to the hospital on 31.8.2014 and finally expired on 10.9.2014. Because of the illness of the father of the L/H, Shri. Mukesh Mishra, the appeal could not be attended, as Shri. Mukesh Mishra was occupied in the treatment of his father. The assessee has also placed on record the medical certificate in this regard :-2-:
with the prayer that the order of the Tribunal dated 24.9.2014 in ITA No.627/LKW/2014 may be recalled and the appeal may be fixed for fresh hearing.
2. The ld. D.R. has placed reliance upon the order of the Tribunal dated 24.9.2014 with the submission that since the Tribunal has decided the appeal on merit, the order cannot be recalled.
3. Having given a thoughtful consideration to the rival submissions and from a careful perusal of the order of the Tribunal vis-à-vis the Miscellaneous Application, we find that the assessee has furnished a valid reason for non-appearance on the date fixed. We, therefore, recall our order dated 24.9.2014 in ITA No.627/LKW/2014 in the interest of justice and direct the Registry to fix this appeal for hearing on 8.4.2015. Since the date of hearing has been announced in the open court, no fresh notice will be issued to the assessee.
4. In the result, Miscellaneous Application is allowed.
Order was pronounced in the open court on the date mentioned on the captioned page.
Sd/- Sd/- [A. K. GARODIA] [SUNIL KUMAR YADAV] ACCOUNTANT MEMBER JUDICIAL MEMBER
DATED:10th March, 2015 JJ:2702 Copy forwarded to: 1. Applicant 2. Respondent 3. CIT(A) 4. CIT 5. DR Assistant Registrar
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